Accounting JAMB

In the book of Ibrahim; the entry to record the transaction would be to debit?

Ibrahim, a micro-business operator, sold 10 bags of sugar to Jide at a total cost of #12,000. In the book of Ibrahim; the entry to record the transaction would be to debit

A. sugar account #12,000 and credit Jide #12,000
B. Jide #12,000 and credit sales account #12,000
C. Ibrahim #12,000 and credit Jide #12,000
D. sugar account #12,000 and credit Ibrahim #12,000

Correct Answer:

Option B – Jide #12,000 and credit sales account #12,000

Explanation

Debit cash paid by Jide to the sum of 12,000 and credit stock or sales account

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