Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 12 - No. 3)

When a business purchases supplies on account, what is the correct journal entry?
Debit Supplies, Credit Cash
Debit Supplies, Credit Accounts Payable
Debit Cash, Credit Supplies
Debit Accounts Payable, Credit Supplies

Explanation

Purchasing supplies on account (credit) increases the Supplies asset and increases the liability (accounts payable).

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