In Prepaid Expenses 
Expenses a/c Dr
Prepaid expenses a/c Dr
to Party a/c
 
After this next Entry is 
Party a/c Dr
to Bank a/c. in this entry why it will shown for Bank A/c in that place it will shown for Cash know, when Party given through cheque or transferring from mobile banking means then it will show for Bank a/c ?
 
                
            