JAMB - Accounts Principles Of Accounts (2013 - No. 4)

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

The double entry for July 31 would be
debit Agromachinex and credit cash
debit equipment and credit Agromachinex
credit capital and debit cash
credit cash and debit purchases

Explanation

Debit the creditors account ( agr0-machine) and credit cash

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