Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 40 - No. 24)

What is the journal entry for a business owner investing cash in the business?
Debit Cash, Credit Drawings
Debit Drawings, Credit Cash
Debit Cash, Credit Capital
Debit Capital, Credit Cash

Explanation

When an owner invests cash, the business's cash (an asset) increases, requiring a debit. The owner's capital (equity) also increases, requiring a credit.

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