JAMB - Accounts Principles Of Accounts (2012 - No. 6)

Ibrahim, a micro business operator, sold 10 bags of sugar to Jide at a total cost of #12,000.
In the book of Ibrahim, the entry to record the transaction would be to debit
sugar account #12,000 and credit Jide #12,000
Jide #12,000 and credit sales account #12,000
Ibrahim #12,000 and credit Jide #12,000
sugar account #12,000 and credit Ibrahim #12,000

Explanation

Debit cash paid by Jide to the sum of 12,000 and credit stock or sales account

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