2. General ledger accounts: bank deposits and cash on hand.

3. Detailed account: bank deposit -XXX bank account

Extended data:

1. Customers who open a basic deposit account or temporary deposit account in a bank can withdraw cash from the opening bank by cash check if they need to pay salaries, travel expenses and reserve funds.

2. Units and individuals that open deposit accounts in banks that can be used for cash receipts and payments can use cash checks to entrust the opening bank to pay all kinds of funds in accordance with the Measures for the Administration of Bank Accounts and the Regulations on Cash Management. Cash checks can only be used to withdraw cash. Cash checks can only be drawn at the drawer's bank. Cash check is the most basic payment and settlement business.

The customer should issue a check in the balance of his deposit account. If the overdraft bank returns the ticket, a fine of 5% but not less than 1000 yuan shall be imposed according to the par value.

4. The cash check shows that the payment term is 10 days. If the cash cheque drawn by the customer exceeds the payment period, the bank that opens the account cannot accept it; The authorization period of cash cheque is six months from the date of issuance. When a customer closes his account, he should return the unused blank cheque to the bank. A cash check is limited to the payee presenting the payment to the drawee (the drawer's bank).

Baidu encyclopedia-cash check