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In September, Hamza Limited Makes Cash Sales with a Net

Question 23

Multiple Choice

In September, Hamza Limited makes cash sales with a net sales value of £2,400. The company is registered for VAT and charges VAT at the rate of 20% on the net sales value. What is the correct double entry to record these cash sales in the books of Hamza Limited?


A) Debit cash £2,880, Credit sales £2,400, Credit VAT £480.
B) Debit trade receivables control account £2,880, Credit sales £2,400, Credit VAT £480.
C) Debit cash £2,400, Credit sales £2,000, Credit VAT £400.
D) Debit trade receivables control account £2,400, Credit sales £2,000, Credit VAT £400.

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