Post dated cheque issued to a supplier X. What will be the accounting entry for it?

Dr - Supplier

Cr- Chq Payables

and at maturity

Dr- Chq Payables

Cr- Bank / Cash

At the time of issue of cheque, entry will be

dr- supplier x

cr- payable a/c

on that date, we should pass another entry

Dr- Payable a/c

Cr-Bank

When post dated cheque issued to supplier, entry are as follows

1.Supplier account Dr.

  To Payable Account(Cheque)

2. Payable Account Dr.

     To Cash or Bank 

(When its Clear from Bank)

Not to be accounted as on the date of issue.  From the point of view of control, accounted on the date of Cheque, care should be taken at the time of finalisation.