Accounting for IGCSE & O level - Accounting Procedures (Section 24 - No. 48)

If a customer’s cheque bounces, how would you record the transaction in the sales ledger?
Debit customer’s account; credit bank account
Credit customer’s account; debit bank account
Debit sales returns; credit customer’s account
Debit customer’s account; credit sales

Explanation

Since it is a dishonored cheque, the debit will go to the customer's account because they still owe that amount; the corresponding credit will go to the bank as the money was not actually received.

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