JAMB - Accounts Principles Of Accounts (2013 - No. 3)

July 1 - Started business with #10,500
July 31- Paid Agromachinex #6,000 owing
them

The double entry for July 1 would be
debit capital and credit cash
credit cash and debit bank
debit cash and credit capital
debit purchases and credit cash

Explanation

Starting a business with 10500 means the business owner must have bought good for resale with that amount of money. Therefore we will debit purchase/stock account and credit cash account

Note; capital (cash in this case) is the money used in started a business
Purchases in accounting are goods bought for resale.

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