Q.If the debit and credit aspects of a transaction are recorded in the cash book, it is :

When both aspects of a transaction are recorded within the cash book, it is a contra entry, so the answer is (c).

In the Tamil Nadu HSC Class-11 Accountancy syllabus, a contra entry arises in a double/triple column cash book when a transaction affects both the cash and the bank columns of the cash book — for example, cash deposited into bank or cash withdrawn from bank for office use. Because both the debit and the credit aspects are inside the cash book, no separate ledger posting is needed, and the entry is marked with the letter "C" in the L.F. column.

Distinguishing the options:

• (a) Compound entry — one entry with more than two accounts; not this. …