In bank reconciliation cheque deposited in to bank and cheque get cancelled so what will be the journal entry for that?

Dr. Chqs Recieved / Account Recievable

Cr . Bank Account

Depends to which account you used when you make the deposit entry

If you are asking about the customer cheque received as payment then the initial journal entry when you depositted current dated cheque in the bank will be " Bank a/c - Debit & customer (Receivables)- Credit" but if the cheque get rejected due to any issue will be recorded as " Receivables - Debit & Bank - Credit". 

chq under coll

         bank