The accounting entries for demand draft transactions are covered in this section.

This topic contains the following subtopics:

• Issue by Account Without Charges
  The accounting entries passed for DD issue by account without charges are covered in this section.
• Issue by Cash without Charges
  The accounting entries for DD issue by cash without charges are covered in this section.
• Issue by Account with Charges
  The accounting entries for DD issue by cash with charges are covered in this section.
• Issue by Cash with Charges
  The accounting entries for DD issue by cash with charges are covered in this section.
• Issue Against GL without Charges
  The accounting entries for DD issue against GL without charges are covered in this section.
• Issue Against GL with Charges
  The accounting entries for DD issue against GL with charges are covered in this section.
• Payment by Account
  The accounting entries for DD payment by account are covered in this section.
• Payment by Cash
  The accounting entries for DD payment by cash are covered in this section.
• Payment Against GL
  The accounting entries for DD payment against GL are covered in this section.
• Cancellation Against Account without Charges
  The accounting entries passed for DD cancellation against account without charges are covered in this section.
• Cancellation Against Cash without Charges
  The accounting entries for DD cancellation against cash without charges are covered in this section.
• Cancellation Against GL without Charges
  The accounting entries for DD cancellation against GL without charges are covered in this section.
• Cancellation Against Account with Charges
  The accounting entries passed for DD cancellation against account with charges are covered in this section.
• Cancellation Against Cash with Charges
  The accounting entries passed for DD cancellation against cash with charges are covered in this section.
• Duplicate DD Issued/Revalidation of DD (without Charges)
  In this secnario, no accounting entries are passed.
• Duplicate DD Issued/Revalidation of DD (with Charges by Account)
  The accounting entries passed for duplicate DD issued or revalidation of DD (with charges by account) are covered in this section.
• Duplicate DD Issued/Revalidation of DD (with Charges by Cash)
  The accounting entries for duplicate DD issued or revalidation of DD (with charges by cash) are covered in this section.
• Payment Reversal by Account
  The accounting entries passed for DD payment reversal by account are covered in this section.
• Payment Reversal by Cash
  The accounting entries for DD payment reversal by cash are covered in this topic.