Sales by Cash : Debit the Cash A/C & Credit the Sales A/C

Sales by Credit :Debit the Customer A/C & Credit the Sales A/C

Sales return  by  Cash  (Credit Note) :  Debit the Sales Return A/C and credit the Cash  A/C

Sales return  by  Credit  : Debit Sales Return A/C and credit the  Customer A/C

Purchase  by Cash  :  Debit the Purchase A/C and  credit the Cash A/C

Purchase  by Credit :  Debit the Purchase A/C and credit the Supplier A/C

Purchase Return  by Cash  (Debit Note) : Debit the Cash A/C  and  credit the Purchase Return A/C

Purchase Return by  Credit :   Debit  the Supplier A/C and credit the Purchase  Return A/C

Cash Receipt  from Customer   :  Debit the Cash  A/C and credit the Customer A/C.

Current  Dated  Cheque receipt from Customer :   Debit the Bank A/C and credit the Customer A/C

PDC (Post Dated Cheque) received from Customer :  Debit  the PDC account and credit the Customer A/C

Cash payment  to Supplier  :  Debit the Supplier A/C and credit the Cash A/C

Current Dated Cheque paid to Supplier :  Debit the Supplier A/C and credit the Bank A/C

PDC  (Post Dated Cheque) paid to Supplier :  Debit the Supplier and credit the PDC A/C

Paid Expenses  by  Cash  : Debit the  Expenses  A/C and  credit the Cash A/C

Paid Expenses by Cheque :   debit the Expenses A/C and  credit  the Bank A/C