EMS- Notes Flashcards
1
Q
Cost of sales
A
DR - cos
CR- trading stock
2
Q
Debtors’ control (DJ)
A
DR- When debtors buy (DJ)
CR- Debtors pay (CRJ)
3
Q
Sales
A
DR- DC
CR- Sales
4
Q
Debtors’ control (CRJ)
A
DR- Bank
CR- DC
5
Q
Debtors’ Allowance
A
DR- DA
CR- DC