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## Balance Sheet \$type=three\$count=6\$author=hide\$comment=hide\$label=hide\$date=hide\$show=home\$s=0

Many accounting teachers may face following problem in teaching of journal entry in accounts.

Which account should be debited or credited

Basic rules of double entry system  are three and every rule have further two parts. But some time teacher can not teach perfectly these rules to 10+1 commerce students about which account should be debited or credited. I can explain this problem with following example.

Mrs. Rekha buys goods from Mrs. Sulekha of Rs. 500000 with cash.

It is possible that accounting teacher will write three rules of double entry on the black/ white board and then write its journal entry

```Purchase account Dr. 500000

Cash account Cr.             500000 ```

Accounting teacher can argue that goods are being come in business so, it will be debited and cash is going from business, so it will be credited in journal entry.

But student may confuse or puzzle. He asks his accounting teacher. Why has he not debited to Mrs. Rekha account? Because goods are received by Mrs. Rekha. First rule's first part says who is receiver will be debited. This is the problem which is often faced in teaching journal entry in accounts.

I can help teacher to solve this problem. Persuade your student affectionately just like below

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Accounting Education: Solution of Problem Which is Faced in Teaching Journal Entry in Accounts
Solution of Problem Which is Faced in Teaching Journal Entry in Accounts