Concept:A contra entry is a transaction recorded on both the debit and credit sides of the cash book because it affects both cash and bank balances.
Explanation:When business cash is deposited into the business bank account, the cash balance decreases and the bank balance increases.
This movement is entirely within the cash book itself.
In the cash book, the cash column is credited to show the reduction in cash.
At the same time, the bank column is debited to show the increase in bank balance.
Since both the cash and bank columns are affected on opposite sides of the same book, the entry is called a contra entry.
The letter "C" is often written in the folio column to indicate such an entry.
Therefore, this transaction is not a bank reconciliation, self-balancing ledger, or reversal entry.
Answer:A. contra entry