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Journal Entry For Cheque Received And Deposited And Discount Allowed

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W he n we received c heque or c heck  from customer or accou nts receivab le / de b tor, the n either we deposit the cheque i nto b a nk or retain in cas hier custody. Suppose, we received the cheque from our customer, Mr. A a nd did not deposit t he cheque i nto b a nk on t h e same date, and also give Discount Allowed of Rs. 200 to customer, Mr. A against the payme nt of goods sold to him of Rs. 7000.  I n t his case, the jour nal would b e as follows:                                                Cash a/c  6800                              Discou nt Allowed a/c  200                                                       ...