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Accounting of bank entry for post dated cheques-urgent

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(Querist)
16 March 2017 When the post dated cheque can be accounted?
Whether to account it on cheque issuing date or on the date written in the cheque?
Eg.-Issue date 15.3.2017 but cheque date 20.3.2017.
Help me.
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CA Amrita Chattopadhyay

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CA Amrita Chattopadhyay (Expert)
18 March 2017 The accounting entry has to be passed on the cheque date

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