Which will be credited, when the goods are purchased on cash? (a) Stock Account (b) Cash Account (c) Supplier Account (d) Work in process Account

B. Cash Account will be credited

cash account will be credited and purchases account will be debited as per the accounting principle Debit what comes in and credit what goes out.

cash account coz of cash outflow

Cash Account will be credited in such case. Both Stock & Cash are classified as current assets. In this case, One asset (Stock) is increasing and the other one (Cash) is decreasing.

You can simply understand by this way:

Increase in Assets = Debit

Decrease in Assets = Credit

Purchases a/c    Dr

  To Cash a/c

(Basically there are three types of accounts: Real a/c, nominal a/c and personal a/c) The rules of these accounts are as follows:

Real a/c :- Debit: What comes in 

              Credit: what goes out.

Nominal a/c:- Debit: All expenditure

                   Credit: All incomes 

Personal a/c:- Debit: Receiver of the benifits

                    Credit: The giver

In your case it is a real account.

stock account a/c debit

to cash a/c

stock accounts ...................

The goods are purchased in cash so the answer is

(b) Cash Account