Account to be debited

Account to be credited

1.     Credit purchases

Purchases a/c

AA Ltd a/c

2.     Paid rent

Rent a/c

Bank a/c

3.     Stationery bought

Stationery a/c

Cash a/c

4.     Stock purchased

Purchases a/c

Bank a/c

5.     Cash sales

Cash a/c

Sales a/c

6.     Credit sales

BB Ltd a/c

Sales a/c

7.     Purchases returns

AA Ltd a/c

Purchases returns a/c

8.     Sales returns

Sales returns a/c

BB Ltd a/c

9.     Paid rates

Rates a/c

Bank a/c

10. Paid wages

Wages a/c

Bank a/c

11. Paid cleaning

Cleaning exps a/c

Cash a/c

12. New Equipment

Equipment a/c

Bank a/c

13. Repairs to equipment

Repairs a/c

Cash a/c

14. Cash drawings

Drawings a/c

Cash a/c

15. Stock drawings

Drawings a/c

Purchases a/c