Page 58 - F3 -FA Integrated Workbook STUDENT 2018-19
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Chapter 4
Example 2 cont.
Ledger accounts
Debit (Dr) Receivable – Tayo Credit (Cr)
Date Details $ Date Details $
Sales revenue (5) 3,500
Debit (Dr) Sales revenue Credit (Cr)
Date Details $ Date Details $
Cash (4) 500
Receivable – Tayo 3,500
(5)
Debit (Dr) Delivery van account Credit (Cr)
Date Details $ Date Details $
Morrison’s Vans (6) 3,000
Debit (Dr) Payable – Morrison’s Vans Credit (Cr)
Date Details $ Date Details $
Delivery van (6) 3,000
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