Purchase of office equipment for cash will be recorded on which of the following sides of a cash book?

Correct answer: B. Payments

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

Explanation

Buying office equipment for cash decreases cash, so the transaction is entered on the payments side of the cash book. The equipment itself is recorded as an asset, not as an ordinary expense.

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About Accounting Principles

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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