A debtor accepts a bill for Rs. 30,000 in settlement of his account. What is the immediate effect on the debtor’s account?

Correct answer: A. The debtor’s account is credited by Rs. 30,000

  • A. The debtor’s account is credited by Rs. 30,000
  • B. The debtor’s account is debited by Rs. 30,000
  • C. Sales are credited by Rs. 30,000
  • D. Drawings are debited by Rs. 30,000

Explanation

Acceptance of a bill replaces the debtor’s ordinary receivable with a bills receivable asset. The debtor’s account is therefore credited to remove the amount due. Sales are not recorded again because the original sale has already occurred.

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About Incomplete Records

Incomplete records require profit and financial position to be reconstructed when a complete double-entry system is unavailable. Methods include statements of affairs, capital comparisons, control accounts, cash summaries and margin calculations to find missing sales, purchases, expenses, assets, liabilities and drawings, while distinguishing business profit from changes in capital.

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