What is contra entry? how to record in journal?

Contra Entry is related with cash and bank, either when cash is deposited in bank or withdrawn from bank

the contra entry is passed as under:

Cash account debit

  To bank

OR

Bank a/c          Dr.

   to Cash

1st case is cash withdrawal and 2nd case is cash deposit. 

Contra entry is that which requires two entry in a double entry system of account.

It is done only to cash deposit in bank or withdrawal from bank.

to record in journal for deposit it will be  

Bank A/C          Dr

    To Cash

to record in journal for Withdrawl it will be

Cash A/C        Dr

      To Bank