Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 43 - No. 43)

What is the correct journal entry to record an opening capital investment of $10,000 in cash?
Debit Capital $10,000; Credit Cash $10,000
Debit Cash $10,000; Credit Capital $10,000
Debit Cash $10,000; Credit Retained Earnings $10,000
Debit Capital $10,000; Credit Retained Earnings $10,000

Explanation

The correct entry is Debit Cash and Credit Capital. Cash increases because the business receives money from the owner, which is an investment.

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