Important journal entry part - 2

6. Discounting of b/r from bank.

Bank a/c (discounting charges ) .    Dr
To B/R. a/c

7. Depreciation.

Depreciation a/c.  Dr
To asset a/c

8. B/R accepted by the debtor.

B/R a/c .    Dr
To debtor a/c.

9. B/p acceptance given to creditor.

Creditor a/c.       Dr
To B/p a/c

10. Send B/r to bank for collection.

Bill for collection a/c.   Dr
To B/R. a/c.