Question

Open a 'T' shape account of debtor 'Brij' and write the following transactions on the proper side:

(i)	Sold goods to Brij on credit	₹ 25,000
(ii)	Cash received from Brij Discount allowed to him	₹ 10,000 ₹ 500
(iii)	Goods returned by Brij	₹ 5,000

Answer 1

Brij (Debtors)
Dr.							Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
(i)	Sales		25,000	(ii)	Cash		10,000
					Discount Received		500
				(iii)	Sales Return		5,000
					Balance c/d		9,500
			25,000				25,000