1.Received debit notes for goods retuned
Dr return inwards
(contra-revenue大左
退貨出去 真係賣出去的貨net sales少左
方向同扣細sales一樣係debit)
Cr trade receivable
(收到debit notes
代表我地發出了credit notes
發出credit notes代表我地credit左對方
退貨entries裡面得Return inwards先會credit一個人
債仔退貨 佢唔再欠我地錢
少一個債仔 assets少左= credit)
2.Credit sale
Dr trade receivable
(又多一個債仔 assets多左= debit))
Cr sale
(賣左貨 revenue大左=credit)
3.Capital injection by cheque
Dr bank
(錢多左 assets多左= debit)
Cr capital
(老闆擺入公司的資源多左 capital大左=credit)