JAMB - Accounts Principles Of Accounts (2012 - No. 8)
In a three-column cash book, dishonored cheques will be shown on the
bank column (debit)
bank column(credit)
cash column(debit)
cash column(credit)
Explanation
Dishonoured cheques will be recorded on the credit side, write "By Debtor A/C" with respective amount in the bank column.
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