Question

cash purchase-journal entry

Answer 1

Here..The above entry affects two accounts.. i.e., Purchases and cash... Where purchases account is a nominal account and cash is a real account.. Purchases Being a nominal account we should debit it when it incurrs us cost and cash being a real account should be credited as cash reduces during payment.

The Journal Entry for cash purchases is

Purchases a/c Dr. xxxxx

To Cash a/c. xxxxx

(Being Purchases made on cash)

Answer 2

Purchase A/c  Dr 
      To cash A/c 
( Being purchased for cash )


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