Question

what is the jouneral entry of purchase one typewriter​

Answer 1

Remember -

Assets = Liabilities + Owners’ (Stockholders’) Equity

and debits (dr) and credits (cr) are handled on each side as follows-

Increase (dr)/Decrease(cr) = Decrease(dr)/Increase(cr)

”

To your situation - first, you are purchasing an asset that is too expensive to expense (almost always first choice), which means it must be debited to an asset account and later it will need to be depreciated. You debit it because debiting (per above) increases the asset account.

THEREFORE

Debit an appropriate Office Equipment Asset Account for the cost of the typewriter. You then credit the appropriate PAYMENT ACCOUNT (usually bank account check was written on). Other option would be a charge account - which is a liability, in which here it would INCREASE that account with the credit, and when that was paid, it would then debit the liability and credit the payment account

Answer 2

Type writer a/c. Dr
To cash/bank/credit