if we draw cash from our bank then it will effect cash to bank
it is called contra entry

Contra entry is a entry we normaly do in tally for entry of 
bank to bank transfer transaction, cash to bank or vice 
vesa.

contra entry means  cash deposited into bank  and cash
withdrawn  both entry will come

Contra entry is passed when cash deposited into bank and 
cash withdrawn from bank for office. the reason is because 
in both the transaction it will effect cash and bank.which 
is explained as follows
Cash   a/c Dr.
To Bank
(cash withdrawn from bank for office use)
bank   a/c Dr.
To Cash
(cash deposited in bank)
on the other hand when we withdraw cash for personal use 
there will not be contra entry

by
Mohammedghousemohiuddin

contra entry is nothing but " cash transactions with bank 
like deposit or draw from bank " its called contra.