debit (to the left), bank increases due to cash sale, buy inventory, sales returns by customer, drawings of cash, inventory loss occurs at Balance Day, Depreciation recorded at Balance Day, loss on disposal of NCA account increases, Cost of sales account for a sale, Prepaid rent account when first paid, bad debt adjustment at Balance Day, Paid advertising, When the cost falls below NRV, adjusting for inventory write down, paying off a loan, paying off interest on a loan, loss occurs for the period affecting Capital, closing drawings account to Capital, Credits (to the right), Accumulated Depreciation at Balance Day, Capital contribution, Gain on disposal of NCA account increases, depreciation account during a disposal, Van account during a disposal, cost of sales account during a sale return, Sale of inventory on credit, Balance Day adjustment of prepaid rent account, Balance day Adj to show unearned sales for the period, Balance day Adjustment to accrued wages for the period, Bank account when paying an expense, Drawings of inventory, inventory account during a purchase return, receiving a loan from the bank, receiving interest from a term deposit, receiving rent revenue from a property rental
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Quick Accounting
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Cde
Y11
Econ & Biz
Consumers and financial decision‑making
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