Ace enter! Debit credit 10 on ledger accounts

1. To understand the meaning of accounting subjects, practice makes perfect.

2. It's called dead reading, accounting work is actually a bit different from what the book says, why the accounting entry is written like this, the first thing is to understand why this entry is used, and what it means. For example, to make a meal expense reimbursement, you must have a meal invoice for reimbursement to make an account, and it is impossible to write something and use it to make an account. You can't talk about these things in books.

3. It is best to have an accounting teacher who can take you, in fact, the difficulty of accounting is the difficulty at the beginning, it is not like technology. Engineering and other processes require complex processes, it is a process, a process down, you can basically operate, so you should start from a little bit, start from step by step, don't memorize. After understanding, you can copy the similar business and understand more.

These questions are generally common to beginners, and I was also ignorant for a long time, in fact, all these questions of yours are only used in one sentence in "Charcoal Seller": only familiar with it.

If you do more and deal with it skillfully, it will naturally be straightened out. The so-called Rongjiang connection is actually a state that has been reached after a lot of practice and practice.

You keep two things in mind.

1: There must be a loan, and the loan must be equal.

2: Assets, Costs, Expenses, Increasing debits and decreasing credits.

Responsible Class Owner's Equity Class Income Increase Credit Decrease Debit.

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It is useless to read dead books.

The asset account borrows and decreases, the liability account borrows and borrows and decreases, the cost account borrows and decreases, the profit and loss account borrows and decreases, and the equity account borrows and debits.

The increase in the amount of the asset class is on the debit side, and the decrease in the amount of the asset class is on the credit side.

The decrease in the amount of liabilities is on the debit side, and the increase in the amount of liabilities is on the credit side.

The decrease in the amount of owner's equity is on the debit side, and the increase in the amount of owner's equity is on the credit side.

The increase in the cost amount is on the debit side and the decrease in the cost amount is on the credit side.

The decrease in the profit and loss income sub-class is on the debit side, and the increase in the profit and loss income sub-class is on the credit side.

The increase in the amount of the profit and loss cost sub-category is on the debit side, and the decrease in the amount of the profit and loss cost sub-class is on the credit side.

It is divided into 2 categories: 1. Assets, costs (production costs, manufacturing expenses), and profit and loss"loss"Class accounts (operating costs, operating expenses, business taxes, administrative expenses, income taxes) debit indicates an increase, and credit indicates a decrease!

2. Liabilities, owners' equity, and profits and losses"benefits"Class accounts (operating income, non-operating income) debit indicates decrease, credit indicates increase!

The balance of the account is generally increased by its side.

Debit bookkeeping.

It was formed in Italy in the 15th century and is now widely used by countries around the world. This method is also generally used by Chinese companies. Its main features are:

to"Borrow"、"credit"As a bookkeeping symbol, each account is divided into two parties. Specifically, increases in assets and expenses are debited, decreases in assets and expenses are credited, and balances are reflected in debits; Increases in liabilities, owners' equity and income are credited, decreases in liabilities, owners' equity and income are debited, and balances are reflected in credit.

to"Where there is borrowing, there must be a loan, and there must be equal borrowing"As a rule of bookkeeping, each economic transaction is credited to two (or more) accounts, and to the debit side of one or more accounts and to the credit side of another or more accounts in equal amounts.

Taking the total amount of funds occupied as the balance formula equal to the total amount of funds, the relationship between the total debit balance of each account and the total credit balance of each account is necessarily equal to the correctness of the account book records is tested.

By deriving the cross-check relation, we can get the formula:

Loss on cost of assets = income on liabilities and other equity.

This formula connects the usual accounting treatment formula:

To the left of the equation is the increase or decrease in the cost of the asset.

On the right side of the equation, debt equity returns increase and decrease.

The picture above is convenient for layout design. In the figure above, "owner's equity" is simplified to "equity", and the final formula omits the current period, and the change is expressed as the degree of coincidence.

If you still don't understand, one.

First of all, we must understand the direction of borrowing. There is a formula that "if there is a loan, there must be a loan, and the loan must be reciprocal". That is, each entry has a debit and a credit, and the total amount of loans in both directions of the chain is equal for each section.

So when are debits and credits made? This requires you to know the six accounting elements: assets, liabilities, owners' equity, income, expenses, and profits.

There are two imaginary equations in the six elements:

Assets = Liabilities Owner's Equity:

Revenue - Expenses = Profit.

Here's the trick. You just need to remember that the increase in assets is debited. Next, let's deduce:

Increase your assets. To guarantee that the equation holds, the sum of liabilities and owners' equity will inevitably increase, either by increasing only liabilities, or by increasing only owners' equity, or both. However, the borrower is an asset, so only the lender remains, so the increase in liabilities and owner's equity is credited.

Of course, the reduction of assets, liabilities, owners' equity is in the opposite direction to the above. An increase in revenue or a decrease in expenses can lead to an increase in profits. At this time, your assets will become more (because you make money), and the increase in assets will be debited, so the increase in income, the decrease in expenses, and the increase in profits will be credited.

Three. Finally, another equation:

Closing assets = Beginning assets increase in the current period (decrease to plural) = Beginning liabilities Beginning profit = Beginning liabilities Beginning of owners' equity Earnings for the period - Expenses for the period, change it to assets at the end of the period, expenses for the period = Beginning liabilities, Owners' equity at the beginning of the period, Income for the period.

The left is debited and the right is credited.

After explaining the principle, all that remains is to memorize the accounting subjects. As long as you know which element the account is in, you will know the direction of the borrower and the borrower.

An up-to-date list of accounts.

The credit side is the ** of the money, and the debit side is the use of the money

1. What do debits and credits mean

1. The credit is the ** of the money, and the debit is the use of the money. Borrowing and credit is only a symbol used in accounting, not the so-called daily so-called loan account is simply divided into left and right parties, under the credit accounting method, the left side is called the debit, the right side is called the credit, one party registers an increase, and the other party registers a decrease;

2. Legal basis; Debts incurred by the husband and wife as a joint signature or a subsequent recognition by one of the husband and wife, as well as debts incurred by one of the husband and wife in their own name for the daily needs of the family during the existence of the marital relationship, are joint debts of the husband and wife.

Debts incurred by one of the spouses in his or her own name during the existence of the marital relationship in excess of the daily needs of the family are not joint debts of the husband and wife; However, the creditor can prove that the debt was used for the husband and wife's common life, joint production and business, or based on the common intention of the husband and wife.

2. Whether the loan contract can be compelled to be performed by the lender

1. According to the law, if the borrower fails to use the loan in accordance with the agreed purpose of the loan, the lender may stop issuing the loan, withdraw the loan in advance or terminate the contract; If the other party defaults on the contract and fails to pay the arrears, and the other party still fails to pay after the court makes a judgment, the debtor can be forced to repay the money;

2. According to the law: for legally effective civil judgments and rulings, the parties must perform their shirts. If one party refuses to perform, the other party may apply to the people's court for enforcement, or the adjudicator may transfer it to the enforcer for enforcement.

The parties must perform the mediation document and other legal documents that shall be enforced by the people's courts. If one party refuses to perform, the other party may apply to the people's court for enforcement;

3. According to the law: if one party fails to perform the creditor's rights document that the notary public has given enforcement effect in accordance with the law, the other party may apply to the people's court with jurisdiction for enforcement, and the people's court that receives the application shall enforce it. If there is a mistake in the notarized creditor's rights document, the people's court shall rule not to enforce it, and send the ruling to both parties and the notary public.

"Debit" and "credit" in accounting are used as accounting symbols to indicate the direction of accounting in which an increase or decrease in accounting elements is made. "Debit" is generally used to indicate the increase in assets, expenses, and cost accounts, and the decrease in liabilities, income, and owners' equity accounts; "Credit" generally indicates an increase in the Liabilities, Revenues, and Owners' Equity accounts, as well as a decrease in the Assets, Expenses, and Cost accounts.

There must be loans, and loans must be equal", in the loan accounting method, the occurrence of any economic business will cause corresponding changes in accounting elements such as assets, liabilities, owners' equity, etc., correspondingly, for each economic business, record the debit side of one (or several) account, and the credit of another (or several) account must be recorded, and the amount of each economic business accounting entry loan must be equal. At the same time, when all economic transactions are credited to the account, the total debit amount of all accounts in the current period and the total amount of credit in the current period, and the debit balance at the end of the period and the credit balance at the end of the period must be equal.

The credit and debit accounting method is the most common and basic method of accounting, so that the prudent imitation of the credit and debit accounting method must first clarify the meaning of debit and credit. So how do you distinguish between the debit and credit sides of an accounting entry?

Meaning of borrowing and lending.

The debit accounting method refers to the double-entry accounting method that uses the accounting equation of "assets = liabilities + owners' equity" as the accounting principle and debit and credit as the accounting symbols to reflect the increase and decrease of economic business.

Therefore, "debit" and "credit" in accounting entries are a kind of accounting symbols, which only indicate the direction of bookkeeping, and are used to indicate the direction of bookkeeping, the correspondence between accounts, and the nature of account balances.

Both "borrow" and "loan" have the dual meaning of increasing and decreasing. Depending on the nature of the account, the meanings of "borrow" and "credit" are also different, and may indicate an increase or a decrease. According to the accounting equation "assets + expenses = liabilities + owners' equity + income", the increase in asset accounts and expense accounts is on the debit side and the decrease is on the credit side; Liabilities, owners' equity and income are added to the credit side and decreased to the debit side.

Under the credit and debit accounting method, the accounting accounts are classified into asset accounts, liability accounts, common accounts, owners' equity accounts, cost accounts, and profit and loss accounts according to the accounting elements to which they belong.

How to distinguish the debit and credit side of an accounting entry?

1. First of all, find out the nature of the account and the content reflected in the economic business.

For asset-based accounts, cost accounts and cost-expense accounts, the increase is registered on the debit side and the decrease is registered on the credit side; For liability accounts, equity accounts, and profit and loss income accounts, decreases are registered on the debit side and increases are registered on the credit side.

2. Distinguish memories according to the association of assets = liabilities + owners' equity.

Assets, liabilities or equity are internal increases and decreases (e.g., purchase of materials, increase in inventories, decrease in currency; Another example is profit distribution, the profit of the year decreases, and the dividend payable increases); Assets, liabilities or assets and equity increase and decrease at the same time (e.g., if the bank is used to repay debts, the bank and liabilities decrease at the same time; Another example is the unpaid purchase of materials, and the inventory and liabilities increase at the same time).

Debits and credits in accounting refer to increases or decreases.

The debit side is the increase in assets and the decrease in liabilities. The credit side is the decrease in assets, the increase in liabilities, and you can think of it as a cash surplus that is represented by a debit that indicates an increase and a credit that represents a decrease: the corresponding cash deficit decreases the debit and the credit increases.

The debit or credit represents an increase or decrease and is decided based on the ledger account. For the accounts of assets and expenses, the debit represents an increase and the credit represents a decrease; The credit representation of liability settlement and capital accounts increased, while the debit representation decreased.

For example, if I buy him 1,000 yuan in cash for 1,000 yuan of materials, all taxes and miscellaneous expenses are not considered, and your accounting voucher uses borrowing and credit to indicate the direction of capital flow.

In accounting, debit and credit are the direction of accounting account bookkeeping, and they are the specific application of credit and debit bookkeeping. Let's do a quiz before studying, click on the test, I am not suitable for studying accounting.

Debit bookkeeping: It is a double-entry bookkeeping method that uses "debit" and "credit" as accounting symbols to record economic transactions. The credit and debit accounting method is a type of double-entry accounting, which is usually called the full term of debit and debit accounting.

It is a double-entry accounting method based on the theory of "assets = liabilities + owners' equity", with "debit" and "credit" as the accounting symbols, and "there must be credit, and the loans must be equal". The credit accounting method uses the words "debit" and "credit" as accounting symbols, which is not a "pure" and "abstract" accounting symbol, but a scientific accounting symbol with profound economic connotation.

a) "Debit" and "credit" are abstract accounting symbols.

The credit and debit accounting method uses "debit" and "credit" as accounting symbols to indicate the direction of increase or decrease in bookkeeping, the correspondence between accounts, and the nature of account balances. However, it has nothing to do with the literal meaning of these two words and their original meanings in the history of accounting. "Borrow" and "loan" are specialized terms in accounting and have become the common language of international business.

2) The meaning of "borrowing" and "borrowing" indicates increases or decreases.

"Debit" and "credit" are used as accounting symbols, both of which have the dual meaning of increasing and decreasing. When "borrowing" and "crediting" are increasing and when they are decreasing must be accurately explained in the context of the specific nature of the account. For the asset category, the expense category is "borrowing" and "borrowing" and "crediting" minus, and the liabilities and owners' equity are "borrowing" and "borrowing" and "crediting" increasing.

According to the accounting equation "assets + expenses = liabilities + owners' equity + income", the two accounting symbols of "debit" and "credit" stipulate the opposite meanings of the accounting elements on both sides of the accounting equation.

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