Debiting a Sale of Goods to Ram for Cash to Cash Account

When a business sells goods to a customer for cash, it is considered a cash sale. In this transaction, the customer pays the business in cash, and the business transfers ownership of the goods to the customer. The accounting entry for this transaction involves debiting the Cash account and crediting the Sales account.

In the specific case of a sale of goods to Ram for cash, the accounting entry would be:

Debit: Cash account
Credit: Sales account

This is because the business has received cash from Ram in exchange for the goods sold. The Cash account is debited to reflect the increase in cash, while the Sales account is credited to record the revenue earned from the sale.

The other options listed in the question - Ram, Sales, and Capital - are not appropriate for this transaction. Here's why:

- Ram: Ram is the customer who purchased the goods, so it would not make sense to debit or credit this account for the sale.
- Sales: While the business is recording a sale, this account would be credited, not debited. Additionally, the question specifies that the sale is for cash, which means the Cash account should be debited.
- Capital: This account represents the owner's equity in the business, and would not be affected by a cash sale of goods.

In summary, when a business sells goods to a customer for cash, the transaction should be recorded by debiting the Cash account and crediting the Sales account.