European Physical Journal C was created in 1998.
Journal Entry:Interest on loan a/c xxxxLoan a/c xxxx
Reserves always created from profit. Therefore the Journal entry will be for creating reserves Dr Profit & Loss A/c CR Reserve A/c
bank a/c to cash a/c
outstandindg expences journal entry expences a/c dr to outstanding expences a/c
Journal entry is as follows: [Debit] David A/c xxxx [Credit]Andrew A/c xxxx
Cash a/c to debtors a/c
C. C. Babington has written: 'Memorials, journal and botanical correspondence'
shyama/c........dr to purchases a/c
Cash a/c Dr. To Sales a/c
Advertismant a/c drTo purshase a/c
Furniture a/c dr. To capital a/c
EXAMPLE: Cash A/C DR To Bank A/C