Q). Why we record it two times ? Which method/principle is this ?

Dear Student,

I believe you are talking about the entries dated Apr 08 and Apr 10. See, when a cheque is received on some day (Apr 08) and is banked on some other day (Apr 10), in that case on the date of receipt of cheque we can't debit the bank a/c because bank balance has not increased (since the cheque has not been deposited yet). But at the same time, it is important to record the receipt of cheque and so on the date of receipt, a temporary account with the name 'cheques in hand' is opened and the same account is closed when the cheque is deposited in bank.

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Are you taking about cheque in hand and bank entry ( i.e. 8 April and 10th April)??
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