I just wanted to know if I have multiple debtors how do I record that in the journal.
For e.g

I sold goods on crdit to J.Cayton ;35 pounds and to J oliver; 40 pounds
How will it go on a journal

Let me clarify my question I know what I need to write in the accounts but how will I write 3 amounts in one entry in the debit and credit side.. sthing like this

Sales Dr. Dr. Cr.

To J Clayton and J oliver 35
40 35
40

Both of them are still accounts receivable. I think we need to be clear between the controlling account Accounts Receivable, and the individual subsidiary accounts. The main account in your chart of accounts should still be Accounts Receivable and both of them go there. However, in the individual accounts, they need to be separated out. Actually, your second post is less clear. How do 40 and 35 make 40?

One problem in trying to explain this is that I'm not sure if this is from homework or if this is a real life company. If it was homework I could more easily answer it. If it's real life, it's going to depend a lot of how you're doing things. If you're using some type of software, all you need to do is enter the two invoices under the sales section and it will work it out for you: i.e. it's credit the sales for the total, it'll debit the receivables for the total, AND it will also keep track of the individual customers in their own accounts.

But since you're trying to make an entry, you are either doing it manually, or you're using the journal section of the software. And that requires more work and will depend on how you have some things set up. If you're doing it manually through a journal entry, it's still a debit to Accounts Receivable for the total. The individual accounts are still "debits" but that is just kept track of off to the side and is not part of your regular accounts. Those are subsidiaries, i.e. individual listings of separate accounts that total up to one main account. i.e. all your customer accounts will add up to equal the amount in your main Accounts Receivable account.

Its a homework question.
I actually don't know how to write it.. I know how to record it