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GCE Book Keeping 2015 Objective — Question 39

Question 39 of 40 from the General Certificate of Education (GCE) Book Keeping 2015 Objective paper, with the correct answer and a full explanation.

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The records in the sales day book are debited to

  • A. Sales Account and credited to Customer's Account
  • B. Sales Account and credited to Supplier's Account
  • C. Customer's Account and credited to Sales AccountCorrect
  • D. Supplier's Account and credited to Sales Account

Explanation

Credit sales recorded in the sales day book are posted by debiting the Customer's (debtor's) Account and crediting the Sales Account.

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