Company receive a cheque from customer but deposit in bank after two days. What should be its entry record treatment? in cash book or in bank receipt?

At first it should in the cash book and after two days, when it deposited into the bank, Bank Account should be debited upon bank receipt.

It will be treated in the cash book since its coming from a customer

Debit to Post Dated Cheque and Credit to Customer till when it will no clear.

after clearance, debit to bank A/C and Credit to PDC (Post Dated Cheque).

upon receiving the check from the customer debit cheque and credit the customer and when it is deposited into bank debit bank and credit cash 

As and when cheque received from customer Bank A/C Debit Credit Customer A/c & make a bank receipt in case you are maintaining Bank Reconciliation Statement daily show this in cheques deposited in bank but not credited by bank till date side.