Accounting for IGCSE & O level - Accounting Procedures (Section 3 - No. 3)

What journal entry is made when a business receives cash from a customer?

Debit Accounts Receivable, Credit Sales

Debit Cash, Credit Accounts Receivable

Debit Purchases, Credit Cash

Debit Cash, Credit Purchases

Cash is received (debit), Accounts Receivable is reduced (credit).