bank a/c dr
cheques in hand cr

Mr Singh Saab Cheques issue means issuing of cheque to 
others towards due settlement or for advance. At the time 
of issue we will debit the party account and credit 
banker.The realisation will be known to you only with the 
bank pass bok or statement. Try to understand or learn the 
practice of accounts.

Here journal entry we cont put, because in issuing a cheque 
we are debiting the party a/c so it wont come in journal 
entry, we in put in payment entry later will see that in 
the bank reconcialization statement.

when chq issued

pdc issued a/c dr(under current liability)
    to bank

when chq realised

party a/c dr 
   to pdc issueda/c

bank a/c     Dr 
   to o/s payment a/c
 here bank is the reciever of cheque, as still payment is 
not realised it is considered or representing the party to 
whom v hve to make payment. on the date of realisation 
entry will be 

bank a/c     Dr 
   to cash a/c