Which of the following account will be debited if purchases of goods are made on credit?

The correct answer is D. Purchases.

When goods are purchased on credit, the Purchases account is debited. This is because the Purchases account represents the cost of goods that have been acquired for resale. The Creditor account is also credited, as this represents the amount that is owed to the supplier for the goods that have been purchased.

The Cash account is not debited, as no cash has been exchanged at the time of purchase. The Debtor account is also not debited, as this account represents amounts that are owed to the business by customers, not amounts that the business owes to suppliers.

Here is a more detailed explanation of each option:

• Cash. The Cash account is used to record all cash receipts and payments. When goods are purchased on credit, no cash is exchanged, so the Cash account is not affected.
• Debtor. The Debtor account is used to record amounts that are owed to the business by customers. When goods are purchased on credit, the business does not owe anything to the supplier, so the Debtor account is not affected.
• Creditor. The Creditor account is used to record amounts that the business owes to suppliers. When goods are purchased on credit, the business owes money to the supplier, so the Creditor account is credited.
• Purchases. The Purchases account is used to record the cost of goods that have been acquired for resale. When goods are purchased on credit, the Purchases account is debited.