Page 358 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 358
Chapter 24
Example 1 cont.
Ledger accounts
Debit (Dr) Cash account Credit (Cr)
Date Details $ Date Details $
Capital (1) 20,000 Rent (2) 1,200
Sales revenue (4) 500 Purchases (3) 2,000
Debit (Dr) Capital account Credit (Cr)
Date Details $ Date Details $
Cash (1) 20,000
Debit (Dr) Rent account Credit (Cr)
Date Details $ Date Details $
Cash (2) 1,200
Debit (Dr) Purchases account Credit (Cr)
Date Details $ Date Details $
Cash (3) 2,000
Debit (Dr) Sales revenue account Credit (Cr)
Date Details $ Date Details $
Cash (4) 500
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