Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 12 - No. 48)

2. Which of the following items would you debit to the general journal?
A bank begins creditor
A new business owner deposits $5,000 of her savings to the business bank account
A cash sale for $8,000
An irrecoverable debt for $500

Explanation

An irrecoverable debt represents a loss, which is recorded in debit.

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