Accounting for IGCSE & O level - Accounting Procedures (Section 5 - No. 15)

If a $100 was credited in the discount allowed column in the cash book and sales account, what is the appropriate entry?
Debit Sales Account $100
Credit Sales Account $100
Debit P. Frazier $100
Credit P. Frazier $100

Explanation

If an error happens, you must credit the correct account and debit the other account.

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