When Cash Is Received On Account The Amount Is Recorded In The

When Cash Is Received On Account / Credit, The Amount Is Recorded In Cash Debit Column And General Credit Column.

As cash transactions are occurred frequently, so the amount of Cash Account is recorded specifically in cash debit column while another account is Accounts Payable which has fewer transactions in an accounting period, so the amount related to it is recorded in General Credit Column and it is a general amount column for the amounts of those accounts which occurs fewer times during the accounting period.