Question

salary paid to accountant (mr. Ram) 15000 was debited to Ram account

Answer 1

Journalising: Record the transactions in the Journal or subsidiary books as and when they take place.

Step-2 Posting: Transfer the transactions (recorded in the Journal or subsidiary books), in the respective accounts opened in the ledger.

Step-3 Balancing: Ascertain the difference between the debit and credit side of each ledger account.

Step-4 Trial Balance: Prepare a list of ledger balances of each and every account to verify whether the total of debit balances is equal to the total of credit balances.

Step-5 Income Statement: Prepare Trading and Profit & Loss Account to find out the profit or loss of the enterprise for the accounting period.

Step-6 Position Statement (or Balance Sheet): Prepare the Balance Sheet to ascertain the financial position of the enterprise as at the end of the accounting period.

Answer 2

It is wrong. If we debit Ram a/c, Ram becomes our debtors which is wrong.
We shall debit salaries account and credit cash /bank account with 15000rupees.