Accounting 0452 · IGCSE · Books of prime entry

Books of prime entry — practice question

Omar issued Miriam with a credit note for the goods she returned. How should Miriam enter this transaction in her books?

  • Aaccount to be debited: purchases returns; account to be credited: Omar
  • Baccount to be debited: sales returns; account to be credited: Miriam
  • Caccount to be debited: Omar; account to be credited: purchases returns
  • Daccount to be debited: Miriam; account to be credited: sales returns

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