Account to be debited

Account to be credited

1.      Paid electricity by cheque

Electricity a/c

Bank a/c

2.      Paid for stationary by cash

Stationary a/c

Cash a/c

3.      Paid insurance by cheque

Insurance a/c

Bank a/c

4.      Returned stationary for cash refund

Cash a/c

Stationary a/c

5.      Paid wages by cheque

Wages a/c

Bank a/c

6.      Received rent in cash from a tenant.

Cash a/c

Rent Received a/c

7.      Paid motor expenses in cash.

Motor Exps a/c

Cash a/c