Identify accounts involved
Debit or credit?
Golden rule
Complete the entry
challenge transaction
100

Paid rent in cash 

rent A/c , cash a/c

100

Cash A/c is ......

credited

100

Rule for cash received

debit what comes in , credit what goes out

100

Rent A/c   Dr

            To

Cash A/c 

100

Bought goods for cash 5000

Purchases 

            To cash 

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