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Purchases / Sales on credit terms (ledger accounts)

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Hello All,

Hopefully someone will be able to help me with this query of mine, I am currently studying Level 2 AAT Accountancy provided by The Skills Network. I have completed many pages of Unit 1 and have haulted at "ledger accounts".

I understand that every Credit must have a Debit and every Debit must have a Credit (Dual Effect) and I understand that concept of Double Entry Bookkeeping however transactions which involve "Credit Terms" seem to be causing some difficulty for me.

Has anyone got a easier way to remember what is credited and what is debited.

example question in-case the above did not make sense.

VML purchased goods for resale on credit terms for £4,600, what is credited and what is debited?

Hopefully the above makes sense, thank you in anticipation for your help!

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