Some of the debit entries and that of the credit entries are pinpointed thus:
| Debit side (Dr.) | Credit side (Cr.) |
|---|---|
| i) Debit: balance (bal bld) | i) Credit: Opening credit balance (Bal bld) |
| ii) Sales made during the period | ii) Cash received from debtors during the period. |
| iii) Dishonoured cheques and bills | iii) Discount allowed. |
| iv) Bad debts written (W/B) | iv) Returns inwards and allowances |
| v) Cash paid to debtors | v) Bills receivable |
| vi) Discount disallowed | vi) Bad debts written off (W/O) |
| vii) Transfer and other items (if any) | vii) Transfers and other items (if any) |