GCEFinancial AccountingDouble Entry and Ledgers2020

Which of the following correctly states the double entry rule for recording a cash sale?

ADebit Sales Account; Credit Cash Account
BDebit Cash Account; Credit Sales AccountCORRECT
CDebit Debtors Account; Credit Sales Account
DDebit Sales Account; Credit Debtors Account
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Why the answer is B, and why the others tempt you.
A cash sale means the business receives cash (an asset increasing), so the Cash Account is debited. The corresponding credit goes to the Sales Account, which records the revenue earned. Debiting Sales and crediting Cash would incorrectly reverse the entry.
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