The debit and credit problem of accounting, very confusing...

Haven't you learned how to keep accounts for debits? The word lending, which has no meaning, is a bookkeeping symbol that indicates the direction of bookkeeping. In the current chart of accounts, it is divided into five categories, one is the asset class, the second is the liability class, the third is the cost class, the fourth is the owner's equity class, and the fifth is the profit and loss class, which belongs to the asset class of accounting accounts, which are generally debit and decreased, but not absolutely.

The credit of the liability category is increased and the debit is decreased, and the owner's equity is also credited and decreased, and the expense account in the profit and loss category is similar to the asset class, the debit is increased and the debit is decreased, and the income account is similar to the liability class, the credit is increased and the debit is decreased. Cost accounts, like asset classes, have an increase in debits and a decrease in credits. Therefore, which party deducts an increase and which party deducts a decrease is not absolute, it depends on the content of the account.

Loan: In accounting, it is just a bookkeeping symbol, not the meaning of Chinese characters for borrowing and crediting in our lives. Loans and credits are in the accounts of the asset class:

Debit – indicates an increase, credit – indicates a decrease, and in the Liabilities and Equity accounts: Debit – indicates a decrease, and Credit—indicates an increase.

The meaning of the words "borrow" and "loan" was originally explained from the perspective of the borrowing capitalist, that is, the bank. At that time, the deposits received by the bank were recorded in the name of the lender, indicating the debts that the bank needed to repay; For the money lent by the bank (i.e. the loan), it is recorded in the name of the borrower, which means that the bank will recover the creditor's rights. In other words, borrowing at this time is a symbol that records the increase or decrease of the bank's claims and debts.

This is where the meaning of the words "borrow" and "loan" comes from.

With the further development of the commodity-money economy, the content of economic activities has become more and more complex, and the recorded economic events are no longer limited to the lending business of money, but gradually extended to the increase and decrease of property and materials and their operating profits and losses. At the same time, in order to make the accounting symbols consistent, the words "debit" and "credit" are also used to record and explain the business of non-monetary lending, so that the words "debit" and "credit" gradually lose their original literal meanings, and then transform into simple accounting symbols and become special terms in accounting.

In the chart of accounts, it is divided into five categories, one is the asset class, the second is the liability class, the third is the cost class, the fourth is the owner's equity class, and the fifth is the profit and loss class. The debit side of liabilities, income, and owner's equity indicates a decrease, and the credit side indicates an increase. Such as:

Borrow 1000 yuan from others, borrow: 1000 in cash

Credit: Accounts payable 1000

The debit side indicates an increase, and the cargo side indicates a decrease.

It's just a mark, and it has nothing to do with the word itself.

First of all, it depends on the economic nature of the account. For example, our accounting accounts are divided into several categories, such as assets, liabilities, owners' equity, costs, expenses and other profit and loss accounts.

Secondly: for assets, costs, expenses and other accounts, when the increase is on the debit side, when it decreases it is on the credit side; For accounts of other natures, the increase is on the credit side and the decrease is on the debit side.

For some accounts of profit and loss, such as profit and loss adjustments in previous years, fair value change gains and losses, etc., if you really can't remember which side should be recorded when the increase or decrease is made, let me tell you a trick: if the loss is on the debit side, if the profit is on the credit side, this is a bit like the recognition of income, the increase in income is on the credit side, and the decrease is on the debit side.

As for carry-over, keep in mind that profit and loss accounts must be carried forward. Generally speaking, there is no balance in the transfer-out account, which is reduced; increase in transfer-in subjects; In this case, refer to the above method to determine whether to debit or credit.

You can understand it if you think about it yourself, what others say can only be said as a microcosm, and you have to rely on yourself**.

1. Borrowing and lending are just symbols in accounting, and they have no special significance. It simply indicates the increase or decrease in the accounting account.

2. For asset and expense accounts, "debit" accounting indicates the increase of assets, and "credit" indicates the decrease of assets. At the same time, the balances of these types of accounts are on the debit side.

3. For liabilities, owners' equity, and income accounts, "debit" bookkeeping indicates a decrease, and "credit" indicates an increase. The balances of these accounts are on the credit side.

To be honest, I'm still vague too, haha.

For example, if you lend money to Zhang San, he owes you, and you have to recover it at that time, then if you make an account, you will borrow, and the accounts receivable --- Zhang San 00000

Credit, cash 00000

Zhang San borrowed your money, so he should do borrowing, cash 0000 loan, accounts payable --- you 0000

You can't solve this problem with a reward of 10,000 points, because learning a knowledge is a very long and arduous process, except for serious study and repeated practice, there is no shortcut to take. Study hard!

BTW: I forgot to say, unless you don't need to learn this knowledge, then give up, why torture yourself?

Debits and credits are like the rules in a game, and the business is the big game, so there will be many rules in it, and the rules will change accordingly in different situations

For example, if 20,000 is withdrawn from the bank, then the bank will have 20,000 less, and the withdrawal will not become cash, then the cash will be 20,000 more, then this accounting entry is recorded:

Debit: 20,000 in cash

Credit: Bank 20000

For money, if there is more, it is a debit, and if there is less, it is a credit.

Debits and credits are not directly related to real-world borrowing. It is equivalent to two symbols in accounting, one is an increase (+) and the other is a decrease (—) but according to the principle, the tariff (assets, expenses, costs) increases on the debit side and decreases on the credit side; Claims (liabilities, owners' equity, income) increased on the credit side and decreased on the debit side.

In the case of assets, costs, and expenses, the amount of these three types of accounts increases, and the amount of these three types of accounts decreases. On the contrary, in the case of income and owner's equity, the debit indicates a decrease in the amount, and the credit indicates an increase in the amount!

The "debit" and "credit" in the accounting account are only a kind of accounting symbols, which are stipulated in the accounting standards for business enterprises

1. When the amount of assets, expenses and costs increases, it will be debited to the accounting account.

For example, if cash is received from the sale of a product and the cash on the asset increases, the "cash on hand" should be debited

The "administrative expenses" should be debited due to the increase in the cost of operating the purchase of office supplies

2. When the amount of assets, expenses and costs decreases, it will be credited to the accounting account.

For example, if the purchase of office supplies reduces the "bank deposits" or "cash on hand" of assets, the "bank deposits" or "cash on hand" should be credited

3. When the amount of liabilities, income and equity accounts increases, it will be credited to the accounting account.

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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The debit and credit side in accounting is mainly used in the credit and debit accounting method, which is a double-entry accounting method that uses the two Kaila characters "debit" and "credit" as accounting symbols to record the increase and decrease of accounting elements. Therefore, this "borrowing" and "loan" cannot be understood literally, "borrowing" and "loaning" to make socks are not who owes whom, it is just a symbol, and has no real meaning.

The basic structure of the debit accounting method is that each account is divided into "debit" and "credit", and generally speaking, the left side of the account is the "debit" side and the right side is the "credit" side. Recording economic transactions on the debit side of an account can be referred to as "debiting an account"; If an economic transaction is recorded on the credit side of an account, it can be referred to as "crediting an account".

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

The debit and credit side of accounting are commonly used terms in accounting, which refer to the two important concepts of recording account deficits in the book, debit refers to the accounts payable, and credit refers to the accounts receivable.

The debit side corresponds to the asset account, and the credit side corresponds to the liability or equity account, and this correspondence can be summarized by a balance principle, that is, the debit side and the credit side book balance, more simply, it is based on borrowing Hussein and lending as interest.

Debit and credit relationship:

Debits and credits are essentially the correspondence between expenses and income, and each account must have expenses and income to ensure that the accounts are balanced. From the natural attributes of debit and credit, it can be seen that the debit refers to the party that lends the funds, which is the account that the economic agent spends to the other party, while the credit refers to the party that receives the funds, and the pin is the account recovered by the economic agent. The principle of accounting borrowing and lending also requires that the borrower cannot be larger than the credit to ensure consistency.

The debit and credit sides of accounting both indicate the direction of bookkeeping, the debit side indicates an increase for asset and expense accounts, and the credit side indicates an increase for liabilities, owners' equity, and income accounts. Debit items are usually recorded on the left and credits on the right. The result of each transaction is recorded in at least one debit and one credit account, and the total amount of the transaction is equal to that of both borrowers and borrowers.

The credit and debit accounting method refers to a double-entry accounting method that uses the accounting equation as the bookkeeping principle and the debit and credit as the accounting symbols to reflect the increase and decrease of economic business. The credit and debit accounting method requires that there must be a loan, and the loans must be equal, which can be expressed by a formula.

"Borrow" indicates the destination, purpose, existing state, and end state of the capital movement; "Loan" means the first state, the original state, and the starting point of the capital movement. The "debit" and "credit" of accounting loans are used as bookkeeping symbols to reflect the increase and decrease of economic business.

The object of credit and loan bookkeeping is no longer limited to creditor's rights and debts, but has been expanded to record the increase and decrease of property and materials and calculate operating profits and losses. Under the credit and debit accounting method, the structure of all accounts is that the left side is the debit side and the right side is the credit side, but the increase or decrease nature of the debit and credit side reflecting the change in the number of accounting elements is not fixed. The content registered by the borrower of the account varies depending on the nature of the account.

A debit is a ledger account that shows an increase on the asset side or a decrease on the liability side.

Credits refer to accounts for liabilities, owners' equity, and income.

The debit side indicates an increase in cash, e.g. operating income received, amounts owed recovered, funds borrowed. Lenders indicate a decrease in cash such as: payment for purchases, repayment of loans, wages and expenses paid, etc.

The debit side of the cash account is the cash increase, which means cash receipts, and the credit side, which means the cash expenditure, and the decrease in cash.

"Debit" and "Credit" are accounting notations. It is used to record the increase and decrease of monetary funds, property and materials, operating profits and losses, and operating capital.

Which party is used to record the increase in the amount and which party is used to record the decrease in the amount of the account is determined by the nature of the accounting elements reflected in each account, which is the income and the credit is the expenditure.