Accounting Transactions - DR/CR

Purchased of supplies for cash

• Dr. Cash

  Cr. Supplies

• Dr. Supplies

  Cr. Accounts Payable

• Dr. Supplies

  Cr. Cash

• Dr. Supplies

  Cr. Income

Investment by owner

• Dr. Cash

  Cr. Revenue

• Dr. Owner's Capital

  Cr. Cash

• Dr. Cash

  Cr. Accounts Receivable

• Dr. Cash

  Cr. Owner's Capital

Purchase of supplies on credit

• Dr. Cash

  Cr. Accounts Payable

• Dr. Supplies

  Cr. Accounts Payable

• Dr. Supplies

  Cr. Accounts Receivable

• Dr. Supplies

  Cr. Cash

Service Income performed on account

• Dr. Accounts Receivable

  Cr. Service Income

• Dr. Service Income

  Cr. Accounts Receivable

• Dr. Cash

  Cr. Accounts Payable

• Dr. Service Income

  Cr. Accounts Receivable

Paid the rent in cash

• Dr. Cash

  Cr. Rent Expense

• Dr. Rent Expense

  Cr. Accounts Receivable

• Dr. Accounts Payable

  Cr. Rent Expense

• Dr. Rent Expense

  Cr. Cash

Service Income performed for cash and credit

• Dr. Service Income

  Cr. Cash

  Cr. Accounts Receivable

• Dr. Accounts Payable

  Dr. Cash

  Cr. Service Income

• Dr. Cash

  Dr. Accounts Receivable

  Cr. Service Income

• Dr. Service Income

  Cr. Cash

  Cr. Accounts Payable

Payment of Telephone expenses

• Dr. Telephone

  Cr. Cash

• Dr. Telephone

  Cr. Accounts Payable

• Dr. Accounts Receivable

  Cr. Telephone

• Dr. Cash

  Cr. Telephone

Payment of supplies purchased on credit

• Dr. Supplies

  Cr. Accounts Payable

• Dr. Cash

  Cr. Accounts Payable

• Dr. Accounts Payable

  Cr. Cash

• Dr. Accounts Payable

  Cr. Supplies

Received payment from service rendered

• Dr. Cash

  Cr. Accounts Receivable

• Dr. Accounts Receivable

  Cr. Cash

• Dr. Service Income

  Cr. Cash

• Dr. Cash

  Cr. Accounts Receivable

Purchased additional equipment by credit and in cash

• Dr. Cash

  Dr. Equipment

  Cr. Accounts Payable

• Dr. Accounts Payable

  Dr. Cash

  Cr. Equipment

• Dr. Equipment

  Cr. Accounts Payable

  Cr. Cash

• Dr. Equipment

  Dr. Accounts Payable

  Cr. Cash