Account entry help please!?

The difference of Rs 60 must have a reason--when you find that out you'll know what journal and ledger entries to make. You will need to have a reason for a DR to the Bank and a CR to some form of expense that will off set the excess Advertising Income DR. Did they treat it as a discount of 1.5% on the cheque? Is there a fee of some sort? Even a mere bookkeeper should know enough to get someone with authority to call the bank for an explanation of the Rs 60 discrepancy. Why are you asking US when you should be asking the bank?