It is a journal entry which is recorded in cash as well as 
bank book.

bank A/c         Dr
 To Cash A/c

It is a journal entry which is recorded in cash as well as 
bank book.

Bank A/c         Dr
 To Cash A/c

contra entry 
which entry noy effaced mony 

for example when i with drow some cash from the bank that 
time which mony in the bank that time in our hand so that 
condtion not any effact our Lequed assast .

for example 
bank a\c   dr.   5000
   cash a\c             5000

that entry show which mony in the bank that mony now in our 
hand so individuly not effact.
thats it .

Bank a/c      dr
      To Cash a/c

                        or 
Cash a/c      dr
      To Bank a/c

contra entry is nothing but wich accounting entry is 
recorded on both debit and credit side of the cash book is 
known as "contra entry".Ex

Bank a/c      dr
      To Cash a/c

                        or 
Cash a/c      dr
      To Bank a/c
  

                                      
BY
CHANDU

Contra is transfering the cash position from Cash box to 
bank account and bank account to cash box

cash a/c  dr
        to bank a/c