Pls replay its urgent

(1) M/s A is a service company for electronic goods. Company recovered excess telephone allownace from a technician eg:- Mr x is a technician in A company his Telephone allowance is Rs 1000. But the amount exceeds say Rs 1200. what is the journal entry ?
(2) M/s. A company charge service charges to a customer for servicing for Rs 2500/-. But later the company refund Rs. 500 to customer what is the journal entry ?

 
Replies (3)
- question 1 - 1st entry Telephone allowance to Mr.x or Mr x A/c dr 1200 to cash 1200/- 2 entry cash account dr 200 /- To telephone allowance to mr x or mr x account 200/-
For question 2 - 1st entry when amount received. Bank/ cash a/c ..dr 2500 To, service charges from say Mr. A 2500 2nd entry - service charges from mr A rs. 500/- To cash/ bank 500 /

Qn 1,  why you debit the party ?

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