Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 38 - No. 26)

In a statement of account, which side shows debit transactions and which side shows credit transactions?
Debit side - Sales, Credit side - Purchases
Debit side - Purchases, Credit side - Sales
Debit side - Payments, Credit side - Invoices
Debit side - Invoices, Credit side - Payments

Explanation

In a statement of account, debit transactions are purchases and credit transactions are sales.

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