Double Entry Treatment of Expenses: - JSS1 Business studies Lesson Note

Increase in Expenses: When an expense is incurred, it is recorded as a debit entry in the respective expense account. For example, when paying for utilities, the utilities expense account is debited.

Decrease in Expenses: There's no decrease entry for expenses directly in double entry bookkeeping. However, if there is an error or overstatement in recording expenses, it can be corrected by making a credit entry to the expense account to reduce it.