Goods purchased by cheque
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purchases a/c Dr.
To Bank @/c
(Being goods prucahsed through cheque)
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When goods are purchased by paying cheque. Purchase goods for Rs 2000 by paying cheque Rs 20,000. and rule of Real account is Dr what comes in and Personal A/c is Cr the giver her Purchase is debit as goods comes in the business and Bank is Cr as bank is giver of money.
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