Question

Opening debtors Rs. 12, 000, closing debtors Rs. 15, 000 cash received from debtors Rs. 25, 000 what is the amount for sales?

• A. Rs. 22,000
• B. Rs. 28,000
• C. Rs. 2,000
• D. None of the above

Answer 1

The correct option is B Rs. 28,000

Debtors account will be represented as:

Particulars	Amount	Particulars	Amount
To Opening Balance b/f	12000	By Cash	25000
To Sales (bal. fig.)	28000	By Closing balance c/f	15000
Total	40000	Total	40000