Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 25 - No. 38)

When a customer pays an invoice by cheque, what is the accounting impact?

Debit Cash, Credit Accounts Receivable

Debit Accounts Receivable, Credit Cash

Debit Cash, Credit Sales Revenue

Debit Sales Revenue, Credit Cash

Cash increases when payment is received, and it decreases the amount customers owe.