If there is an opening bank overdraft, it will be shown in..........

Debit side of receipt and payment account Credit side of receipt and payment account Debit side of income and expenditure account account Credit side of income and expenditure account

Credit side of receipt and payment account

If there is a bank overdraft at the end shall be shown on debit side of the receipt and payment as the last item, and opening bank overdraft will be shown on credit side of the receipt and payment as the first item.