Answer / mohd rayees

Shipping Charges is payment nature that mean.

The entry below.

If We Payment pass journal entry like.
Shipping charges A/C ......Dr
To Cash/Bank A/C
(being Cash Paid towards Shipping charges )
If Outstanding,
Shipping charges A/C .......Dr
To Shipping sharges payable A/C
(being outstanding towards Shipping charges )

If Sevices provider, pass the journal entry.
The entry below.
If Cash Received.
cash A/C .............. Dr
To Shipping charges A/c
(being Cash received towards Shipping charges )

If Outstanding.
Party Name A/C ........ Dr
To Shipping charges A/c
(being outstanding towards Shipping charges )

what is cash on account?

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