Debit Credit Rules For Merchandising
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Chart of Accounts For Merchandising Companies Debits 1) Assets + 2) Liabilities 3) Equity 4) Revenue From Sales 5 - 7) Expenses: Cost of Merchandise Sold + Selling Expenses + Administrative Expenses + 8) Other Income 9) Other Expense +
Credits + + + + -
Normal Balance of accounts is side where increases are stored
Credits + + + + -
Normal Balance of accounts is side where increases are stored
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