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1) In the case of return of cheque the entry will be mr.roy a/c dr, to bank a/c.

(Being cheque dishnoured recd.from mr.roy)

2) Drawing of cheque for personal use; drawing a/c....DR.rs. 60 to bank a/c..RS.r.60

(being cheque drawn for personal use)

3) Goods returned by akash; return inwards a/c......DR.rs.2000 to akash a/c...RS.2000

(being goods returned by akash)

4) Drawing of cheque; sumidha /bills payable a/c .......DR. Rs.10000 to bank a/c....RS.10000.

(being cheque drawn in full and final settlement)

Answer

 cheque, or check (American English; see spelling differences), is a document that orders a bank to pay a specific amount of money from a person's account to the person in whose name the cheque has been issued.

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