Sundry debtors a/c dr
Sales a/c dr
Debit Cash Credit Sales
Debit Accounts receivable / cash Credit Sales revenue
[Debit] sales return [credit] cash / bank
Sales(debit) and income summary (credit)
[Debit] Accounts receivable[Credit] Sales revenue
Debit Accounts receivable / cash Credit Sales revenue
[Debit] sales return [credit] cash / bank
Debit accounts receivableCredit sales revenue
Debit Cash $XXX Credit Sales $XXX
[Debit] Sales returns [Credit] Cash / bank [debit] Sales revenue [credit] sales return
Debit: Purchases Credit: Accounts Payable Debit: Cash Credit: Sales
debit accounts receivable (for 50% Sales)credit sales revenue