Name the accounts debited and credited for each of the following transactions.

A) Billing a customer for work done.

B) Receipt of cash from customer on account.

C) Purchase of office supplies on account.

D) Purchase of 15 gallons of gasoline for the delivery truck.

In this the golden rules of accounting applies, debit the receiver, and credit the giver, debit all expenses and credit all incomes and gains.

1. The journal entry is

Accounts Receivable A/c Dr

To Revenue

(Being work performed is recorded)

2. The journal entry is

Cash A/c Dr

To Accounts Receivable

(Being cash received from customer is recorded)

3. The journal entry is

Office supplies A/c Dr

To accounts payable

(Being office supplies purchased on credit)

4. The journal entry is

Gasoline A/c Dr

To Cash

(Being purchase of gasoline is recorded)