Accounting 0452 · IGCSE · Books of prime entry

Books of prime entry — practice question

Jane bought goods and settled the payment by credit transfer. In Jane’s accounting records, how ought this transaction to be entered?

  • Aaccount to be debited: bank; account to be credited: purchases
  • Baccount to be debited: purchases; account to be credited: bank
  • Caccount to be debited: purchases; account to be credited: trade payable
  • Daccount to be debited: trade payable; account to be credited: purchases

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