Page 360 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 360

Chapter 24









                   Example 2 cont.




                   Ledger accounts

                         Debit (Dr)                  Purchases                        Credit (Cr)
                   Date Details                         $     Date       Details                   $

                          Cash (3)                    2,000

                          Payable – Tommy (7)         4,000






                         Debit (Dr)              Payable – Tommy                     Credit (Cr)

                   Date Details                         $     Date       Details                   $

                                                                         Purchases (7)           4,000












































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