Account to be debited

Account to be

credited

1.      Stock purchased on credit

Purchases a/c

Irish W/S Ltd a/c

2.      Stock purchased by cheque

Purchases a/c

Bank a/c

3.      Cash sales

Cash a/c

Sales a/c

4.      Credit sales

D&D Ltd a/c

Sales a/c

5.      Purchases returns

Irish W/S Ltd a/c

Purchases returns a/c

6.      Sales returns

Sales returns a/c

D&D Ltd a/c

7.      Paid creditor

Irish W/S Ltd a/c

Bank a/c

8.      Debtor paid

Bank a/c

D&D Ltd a/c