Introduction capital by owner of business is recorded on which side of a cash book?

Correct answer: A. Receipts

  • A. Receipts
  • B. Payments
  • C. Incomes
  • D. Expenditures

Explanation

Capital introduced by the owner increases the business's cash, so it is entered on the receipts side of the cash book. The corresponding credit is made to the owner's capital account.

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Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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