An amount of R95 in the debtors column in the Cash Receipts Journal wasn't posted to the debtors personal account. Where should we record it,does it go to Dr or Cr and does it increase or decrease ?

The R95 should be recorded in the debtors personal account as a debit entry. This will increase the balance in the debtors personal account.

Where to record it:

The R95 should be recorded in the Debtors Control Account in the General Ledger.

Debit or Credit:

It should be recorded as a debit to the Debtors Control Account.

Increase or Decrease:

It will increase the balance of the Debtors Control Account.

The journal entry to correct this error would be:

```
Debit: Debtors Control R95
Credit: Sales R95
```

This entry will correct the balance of the Debtors Control Account and ensure that it accurately reflects the outstanding debt owed by customers.