RLCA

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11 Terms

1
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Debit Entry

Increasing receivables (asset)

2
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Credit Entry

Decreasing receivables (asset)

3
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Invoices

Debit (increasing receivable)

4
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Error correction - understated

Debit (increasing receivable)

5
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Dishonoured Cheques

Debit (increasing receivable)

6
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Credit Notes

Credit (decreasing receivable)

7
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Receipts

Credit (decreasing receivables)

8
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Discounts

Credit (decreasing receivables)

9
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Irrecoverable debts

Credit (decreasing receivables)

10
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Error correction - overstated

Credit (decreasing receivables)

11
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Contras

Credit (decreasing receivable)

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