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Since the ATM transaction is directly linked to your bank account, it is actually a withdrawal from your bank account.
First create a new ledger called "Cash Withdrawal" in the expense category.
Suppose you withdrew Rs. 5,000 from an ATM, create a JV for the following entries:
Debit: Cash Withdrawal for Rs. 5,000
Credit: Your bank Rs. 5,000
Then on 31-Mar, you can move the entire balance in Cash Withdrawal to Household Expense
So, any cash used for expense, keep it under Cash Withdrawal
Any other cash, keep under Cash on hand