Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 38 - No. 13)

If a company sells goods on account, what is the journal entry?
Debit Cash, Credit Sales Revenue
Debit Accounts Receivable, Credit Sales Revenue
Debit Sales Revenue, Credit Cash
Debit Cash, Credit Accounts Receivable

Explanation

Selling goods on account (credit) requires a Debit to Accounts Receivable (an asset) and a Credit to Sales Revenue.

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