Dr Cash

Cr Revenue (cash received)

Dr Expense (cash paid)

Cr Cash

when posting into ledger both Revenue & Expense account will go into opposite side (Debit [left side] & Credit [right side]) of Cash account. Revenue (plus) will be recorded on the Debit side of Cash account & Expense (minus) will be recorded on Credit side of Cash account. After all when u total, the debit side will show higher value as, one can’t spent more than what he owns/earns.

Cash can be a debit when you are receiving cash – for such items as cash sales or payment receipts from employees or payments from customers.

Dr Cash 100

Cr Accounts Receivable 100

Being settlement of Mr X’s AR account.

Cash as a credit is when an expense or a creditor is paid.

Dr Electricity Expense 50

Cr Cash 50

Being payment of electricity for the month.

You can also get movements on the cash account for example if you transfer money from a fixed deposit account in to the cash account or vice versa.

Hope this helps.

Martin.