Account for letter of credit in the books ?

Answer

Letter Credit for Imports !! You will have to pay LC Margin to Bank . At that time you will have pass this entry ! LC margin with the Bank - ( Advances) - Debit - XXX Bank - Credit - XXX When LC is realized !...

 

Once the material received the general entry will be Purchase A/c Dr XXXX To Supplier (Creditor) A/c Cr XXXXX When the L/C is opened the entry should be Supplier (Creditor) A/C Dr XXXXX To Suppl...

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