When an entry is to be made in the journal, ___.

Accounts to be debited are listed first

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Accounts to be credited are listed first

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Accounts may be listed in any order

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Accounts to be debited are listed second

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Solution

The correct option is A
Accounts to be debited are listed first

When an entry is to be made in the journal, accounts to be debited are listed first.

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Similar questions

List the items which may be debited or credited in capital accounts of the partners when

(i) Capitals are fixed

(ii) Capitals are fluctuating

Are debits or credits listed first in journal entries? Are debits or credits indented?

List-I(Types of accounts)	List-II(Principles)
I. Real Accounts	(a) Debit the receiver credit the giver
II. Nominal Accounts	(b) Debit what comes in credit what goes out
III. Personal Accounts	(c) Debit all expenses,losses credit all incomes,gains

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