Answer Posted / banajit haloi

Personal a/c-- Debit the Receiver
Credit the Giver.

Real a/c--Debit what comes in
Credit what goes out.

Nominal a/c--Debit expenses or losses
Credit gains or incomes.

Expand----------SAMC

2097

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Lets suppose X sold goods to Y on credit basis and after the due date is over Y could not make the payment due to Y became insolvent, so In X books he will show the uncollectible as Bad debts expense but in Y account under which account Y will show this while journalizing this transaction in his books of accounts?

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