UK How to account for cash payments

[Barca]

If you pay for deliveries in cash, how should this be recorded in the accounting? (Limited Company).

 

[AGH the CPA]

place order
DR materials
CR AP

pay for order
DR AP
CR bank (then take money out of bank to equal amount paid)

OR

ordered and picked up at same time
DR materials
CR cash account (but personally I would use bank account and take cash out)