Debit cash and credit account receivables
Debit account payable credit cash
Q.indicate the effect of cash transection

Debit cash and credit account receivables
Debit account payable credit cash
Q.indicate the effect of cash transection

The first transaction Debit Cash and Credit Accounts Receivables means that a customer made a payment on his or her account. You received cash and you decrease what the customer owes you.

The second transaction where you Debit Accounts Payable and Credit Cash means you made a payment on your account with a vender. Your Cash decreases and what you owe to a vendor decreases as well.