EMS- Notes Flashcards

1
Q

Cost of sales

A

DR - cos

CR- trading stock

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2
Q

Debtors’ control (DJ)

A

DR- When debtors buy (DJ)

CR- Debtors pay (CRJ)

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3
Q

Sales

A

DR- DC

CR- Sales

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4
Q

Debtors’ control (CRJ)

A

DR- Bank

CR- DC

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5
Q

Debtors’ Allowance

A

DR- DA

CR- DC

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