Page 59 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 59
Recording transactions and balancing the ledgers
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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