Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 39 - No. 21)

What is the accounting treatment when a business receives interest from its bank account?
Debit Interest Revenue, Credit Bank.
Debit Bank, Credit Interest Revenue.
Debit Bank, Credit Interest Expense.
Debit Interest Expense, Credit Bank.

Explanation

When a business receives interest, the bank balance increases and thus it is debited.

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