What order should debit/credit entries be written up?

When completing the journal entry for an irrecoverable debt, I recorded the 2 DR entries first then the CR entry, this was marked as incorrect and the mark scheme showed the CR being recorded first.
Speaking to my tutor at my learning provider, she agrees that it is standard practice to record DR entries first.
Could anyone please clarify AATs preference as I have my exam on Monday and I don’t want to lose marks for something as simple as this.
Many thanks


  • crispy
    crispy Registered Posts: 465 Dedicated contributor 🌟 🐵 🌟

    If your numbers are correct I don't see why you should lose any marks for this and would query it if you did.

    The normal in practice for a Journal entry is Debit first then Credit with a narrative explaining the entry.

    Hope this helps.
  • anony123
    anony123 Registered Posts: 311 Dedicated contributor 🌟 🐵 🌟
    Should be dr irrecorable debts (expense), dr vat (as a decrease in the VAT- basically you have lost the vat) and credit the SLCA as reduction in credit sales
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