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okay lets see the journal entries relating to receipt of money so receiving money or cash suppose you are told received cash from rena rupees 10,000 the other one can be drawings pavement of rupees 10,000 to Ola as drawings lets take them one by one received cash from Rina so what has happened here is that Rina owed certain money to the business now the reason and everything is not given but what is told is that we have received cash so cash is what an asset and receipt of an asset is what debited so you debit cash account how much ten thousand okay and Rina Rina is what a personal account you have received money from Rina and there could be two things one either this could be some kind of a loan or a liability so if you receive some money from someone you have to credit it increase in liability is credited right then there could be another situation also that Rina was supposed to pay certain money to the business if she was supposed to pay some money to the business then something