أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Assuming Mr. B is a business that received a loan from Mr. A, a bank.
Mr. B would record the receipt of loan as a debit to cash and a credit to loans payable.
For Mr. A (the bank), the loan is an asset (receivable), recorded with a debit to a receivable account and a credit to cash.
