Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 40 - No. 25)

When a company takes out a bank loan, what is the correct journal entry?
Debit Bank, Credit Loan Payable
Debit Loan Payable, Credit Bank
Debit Bank, Credit Interest Expense
Debit Interest Expense, Credit Bank

Explanation

A bank loan leads to an increase in the bank balance and is also classified as a loan payable.

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