In Prepaid ExpensesExpenses a/c DrPrepaid expenses a/c Drto Party a/cA

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 ?