Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 20 - No. 16)

If a company purchases office supplies on credit, which accounts are affected?
Debit Supplies, Credit Cash
Debit Supplies, Credit Accounts Payable
Debit Cash, Credit Supplies
Debit Accounts Receivable, Credit Supplies

Explanation

Purchasing supplies on credit increases supplies (debit) and increases accounts payable (credit).

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