Transaction Accounts to be debited Accounts to be credited

Example:

Bought a van for RM$45,000$ cash. Van Cash

a$.$ Bought lorry for cash.

b$.$ Paid creditor, Ahmad Jebat, by cheque.

c$.$ Repaid Sammy's loan by cash.

d$.$ Sold lorry for cash.

e$.$ Bought office machinery on credit from Bonika Sdn

Bhd

f$.$ A debtor, Hakim, pays us by cash.

g$.$ A debtor, Christine, pays us by cheque.

h$.$ Bought computer on credit from Technology Enterprise.

Proprietor puts a further amount into business by cheque.

A loan of RM$500$ in cash is received from Jasmine,

k$.$ Paid a creditor, Kaychee, by cash.

Returned the computer to Technology Enterprise.

m$.$ Good purchased by us returned to supplier, Hardy.

n$.$ Mr Adam paid creditor to Henry, by cheque.

o$.$ Goods bought on credit from Simpson.