GKC
Introduction to Accounting
Theoeretical introduction to Accounting
1. Definition of Accounting
1.3. Ledger
Debtors Account
|
Particulars |
Amount |
Particulars |
Amount |
|
To Balance b/d |
1,000 |
By Bank Account |
400 |
|
To Sales |
10,000 |
By Sales returns |
1,500 |
|
|
|
By Discount |
500 |
|
|
|
By Balance c/d |
8,600 |
|
|
11,000 |
|
11,000 |
GKC