Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 11 - No. 1)

What type of entry is made when a company makes a cash payment?
Debit in the Cash column
Credit in the Bank column
Credit in the Cash column
Debit in the General Ledger

Explanation

A cash payment reduces cash, so it's recorded as a credit in the cash column of the cash book.

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