✔ 最佳答案
You just think you are doing what account on T form. Don't think about the Money (Bank or Cash). On the left side of T form, posted the increasing item. On the right side of T form, posted the decresing item.
So when you buy some items and do posting, just Debit "Purchase A/C" due to Goods increase on your company side. And when you are doing "Supplier A/C" just Credit due to goods decrease from Supplier.
And other question by you about the Customer, same concept. On the Customer side, they buy something so they receive the goods, right? Therefore, just Debit "Customer A/C" and then Credit "Sales A/C" due to your goods out to customer.
By the way, if you buy some stationery what will you do? Just debit "stationery a/c", right? Why? Because stationery are increased. On the same time, you need credit "Cash / Bank a/c" due to money out.
I hope I can help you.
Seavia