What are the additional accounts of the asset class written on the credit side? Why?

For asset accounts, add a contra account written on the credit side that is generally an asset account.

It generally includes a provision for bad debts.

Accumulated depreciation, accumulated amortization, and provision for inventory decline.

Provision for impairment of fixed assets, provision for impairment of intangible assets, etc.

Reason: The allowance account is an account used to register the reduction amount of certain asset accounts, taking accumulated depreciation as an example: after the use of fixed assets, a certain amount of wear and tear will occur, but the original value of fixed assets is unchanged, so in order to ensure the balance sheet.

The value of this part of the loss needs to be calculated with other accounts, and finally the fixed assets are cleaned up.

When this account is transferred out, that is, accumulated depreciation. When depreciation is accrued for fixed assets, the accounting entries are as follows:

Borrow: xx fees.

Credit: Accumulated depreciation.

At this point, the accumulated depreciation is on the credit side, indicating an increase. Its essence is the reduction of "fixed assets". Therefore, accumulated depreciation as an asset class account, although it is on the credit side and indicates an increase, is actually a decrease in assets.

Mainly: bad debt provision, accumulated depreciation, accumulated amortization and other accounts, this is because they are the allowance accounts of asset accounts, so their credit indicates an increase and the debit side indicates a decrease.

Provision for bad debts, provision for impairment of assets, provision for decline in value of inventory, accumulated depreciation, accumulated amortization. These are the contra accounts for the asset class account, so the credit is added.

The increase in the amount of the asset class account is on the debit side, the decrease is on the credit side, and the asset class contra account such as accumulated depreciation.

etc. increase the crediting side and decrease the debit side.

The balance direction of the asset class account increases in the debit side.

The balance of the cost and expense account is on the debit side.

The balances of the liabilities, equity, and income accounts are on the credit side.

If the direction is debit, the debit side will be increased and the credit party will be reduced.

If the direction is credited, the credit will be increased and the debit will be decreased.

Liabilities and owners' equity.

Allowance accounts for classes and asset classes.

Such as accumulated socks bridge orange depreciation, impairment provisions) increased credits.

The increase in the amount of the asset class account is on the debit side and the decrease is on the credit side, and the amount of the asset class allowance account, such as accumulated depreciation, is credited more and debited side.

The balance direction of the asset class account increases in the debit side.

The balance of the cost and expense account is on the debit side.

The balances of the liabilities, equity, and income accounts are on the credit side.

If the direction is debited, the debit side will be increased and the credit side will be decreased.

If the direction is credited, the credit will be increased and the debit will be decreased.

The allowance accounts (such as accumulated depreciation and impairment provisions) of liabilities, owners' equity and assets are credited.

The asset class account is debited and increased.

The basic structure of a debit account is as follows: the left side is the debit side and the right side is the credit side, but which party registers an increase and which party registers a decrease depends on the economic content reflected in the account. It can be divided into four categories:

1. Asset class account: the increase is debited, the decrease is credited, and the balance at the end of the period is debited.

2. Equity (liabilities and owners' equity) accounts: the increase is credited, the decrease is debited, and the balance at the end of the period is credited.

3. Cost and expense accounts: the increase amount is debited, the decrease or resale amount is credited, and there is generally no balance after the expense is carried forward, if there is a balance in the debit.

4. Income and profit accounts: the increase amount is credited, the decrease or resale amount is debited, and there should be no balance at the end of the period after the income and profit are carried forward.

Account structure. 1) The structure of the asset class account.

In an asset class account, its debit side records the increase in assets and the credit side records the decrease in assets. In the same accounting period (year, month), the total amount recorded on the debit side is called the debit amount for the current period, and the total amount recorded on the credit side is called the credit amount for the current period, and the difference between the credit and debit amounts at the end of each accounting period is called the closing balance. The closing balance of an asset class account is generally on the debit side.

The closing balance of an asset class account can be calculated according to the following formula:

Closing Balance (Debit) Opening Balance 10 Debit Amount 1 Credit Amount 1 Current Credit.

2) The structure of liability accounts and owners' equity accounts.

Liabilities and owners' equity accounts are structured in the opposite way of assets, with credits recording increases in liabilities and owners' equity; The debit side records the reduction in liabilities and owners' equity, and the closing balance should generally be on the credit side.

The closing balances of liability and owner's equity accounts can be calculated according to the following formula:

Closing Balance (Credit) Opening Balance 10 Credits incurred in the current period 1 Debit incurred in the current period.

3) The structure of the cost account.

The structure of the cost account is basically the same as that of the asset account, with the debit side of the account recording the increase in the cost of expenses, and the credit side of the account recording the amount of the cost of expenses transferred to the offsetting income account (decrease), because the increase in the cost of expenses recorded by the debit side is generally transferred out through the credit, so the account usually has no balance. If there is a balance, it is also represented as a debit balance.

4) The structure of the income account.

The structure of the income account is basically the same as that of the liability account and the owner's equity account, with the increase in income credited to the account and the income transferred out (decreased) debited to the account. If there is a balance, it is also represented as a credit balance.

The increase in the amount of the asset class is on the debit side, the decrease in the amount of the asset class is on the credit side, the decrease in the amount of the liability class is on the debit side, the increase in the amount of the owner's equity class is on the debit side, the increase in the amount of the owner's equity class is on the credit side, the decrease in the amount of the cost class is on the debit side, the decrease in the amount of the cost class is on the credit side, the decrease in the income subclass is on the debit side, the increase in the income subclass is on the credit side, the increase in the amount of the profit and loss income subclass is on the debit side, and the decrease in the amount of the profit and loss cost expense subclass is on the credit side.

For asset class accounts, the debit amount indicates an increase and the credit amount represents a decrease.

The asset class account is debited and increased.

It is not possible to generalize whether the asset class account is debited or credited; Most of the asset class accounts have an increase in debits, but because the asset class has a provision account, such as accumulated depreciation, the credit side indicates an increase, so it needs to be divided into situations.

Accounting accounts can be classified according to a variety of criteria, and classifying accounting accounts according to accounting elements is one of its basic classifications. For example, China's (industrial enterprise accounting system) implemented since July 1, 1993 will be divided into six categories: asset accounts, liability accounts, common accounts, owners' equity accounts, cost accounts and profit and loss accounts.

In order to facilitate the preparation of accounting vouchers, the registration of account books, the inspection of accounts, and the computerization of accounting in the chart of accounts, a fixed number should be assigned to each accounting account on the basis of classifying the accounting subjects, and these numbers are called accounting account numbers, referred to as account numbers. The account number can clearly indicate the category to which the accounting subject belongs and its position in the category, and the account is an account that classifies and accounts for the specific content of the accounting elements according to the content of economic business and the requirements of economic management, which is called an accounting account.

Accounting accounts are divided into general classification accounts and detailed classification accounts according to the level of detail of the information they provide and their reconciliation relationships. The former is an accounting account that provides comprehensive information by classifying the specific content of accounting elements and providing summary information, such as:"Accounts receivable"、"Raw materials"and other subjects. The latter is an account that further classifies the general ledger accounts and provides more detailed and specific accounting information, such as:"Accounts receivable"The account is set up as a detailed account according to the name of the debtor to reflect the specific object of the accounts receivable.

The chart of accounts is a collection of various types of accounting accounts.

The balance of the asset class account is on the credit side, indicating that the value of the asset is negative, or the balance of the asset class contra account.

The closing balance of the allowance account for the asset class is generally on the credit side, such as accumulated depreciation, accumulated amortization, and impairment provision. The detailed account of accounts receivable will have a balance on the credit side, which means that it is received in advance, but it should be placed in the advance receipt item in Liabilities when filling in the statement at the end of the period.

Prepayments, like accounts receivable, are payable on the credit balance sheet of the detailed account and are in the accounts payable item of the closing statement. The closing balance of other asset class accounts is on the debit side.

The debit is a fixed asset", which means that the fixed asset has increased. The credit must be the value paid to increase the fixed asset, and the account that reflects the value paid is definitely on the credit side.

Credit accounts belong to the asset class: mainly bank deposits, cash, construction in progress; engineering materials, development products, finished products, inventory goods, prepaid accounts;

Credit accounts belong to the debt category: mainly accounts payable, notes payable, other payables, property gains and losses to be disposed of;

The credit account belongs to the owner's equity category: paid-in capital (or share capital) and capital reserve.

The balance direction of the asset class account increases in the debit side.

The balance of the cost state expense account is in the direction of the debit side.

The balances of the liabilities, equity, and income accounts are on the credit side.

If the direction is debited, the debit side will be increased and the credit side will be decreased.

If the direction is credited, the credit will be increased and the debit will be decreased. Caution.

The allowance accounts (such as accumulated depreciation and impairment provisions) of liabilities, owners' equity and assets (such as accumulated depreciation and impairment provisions) are credited.

There are two scenarios.

First, one of the two pure asset class accounts increases and decreases, so that the debit is increased and the credit is decreased.

For example: oranges.

Borrow: cash on hand.

Credit: Bank deposits.

The second is that the allowance account (asset impairment loss, etc.) increases assets and decreases the divination group, which is also an increase in debits and decreases in credits.

For example: debit: provision for bad debts.

Credit: Accounts receivable.

Not all asset accounts are debited; Loan loss allowance is an allowance account, which is different from a general asset account.

An asset allowance account is an account that is used to offset the balance of an asset account. The account for which the actual balance of the asset account is obtained.

Structure of the asset allowance account:

The characteristics of the asset allowance account are:

1. The balance of the adjusted account is the asset account, and the balance of the asset allowance account must be on the credit side.

2. The structure of the asset allowance account is opposite to the structure of the adjusted account, which is manifested as the structure of the equity account.

3. There is an antagonistic relationship between the main indicators provided by the adjusted account and the blocking and adjustment indicators provided by the allowance account, that is, the main indicators should be reduced through adjustment and deduction.