Final answer:
The correct pair that adheres to the same rules for debit and credit entries is none of the options provided. Accounts Receivable (an asset) increases with debits and Accounts Payable (a liability) increases with credits, hence they follow opposite rules. This generally implies that similar account types, such as two assets or two liabilities, would follow the same rules, which is not reflected in the options given.
Step-by-step explanation:
The student's question pertains to which pair of accounts follows the same set of rules for debit and credit entries. In accounting, the rules for debit and credit depend on the type of account. Here's a quick rundown:
- Assets increase with debits and decrease with credits.
- Expenses increase with debits and decrease with credits.
- Liabilities increase with credits and decrease with debits.
- Revenues increase with credits and decrease with debits.
- Dividends increase with debits and decrease with credits.
- Equity accounts (like Retained Earnings) generally increase with credits and decrease with debits.
Based on this, the pair that has the same rules for debit and credit entries is d. Accounts Receivable and Accounts Payable. Both are balance sheet accounts where Accounts Receivable is an asset and Accounts Payable is a liability. Thus, they operate under opposite rules; debits increase Accounts Receivable and decrease Accounts Payable, while credits decrease Accounts Receivable and increase Accounts Payable.
The correct pair that has similar rules for debits and credits would typically be any two accounts that are both assets or both liabilities or both types of income or expense accounts. However, none of the provided options satisfy this condition as presented.