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    Understanding Of Borrowing In Accounting

    2011/1/11 13:20:00 49

    Accounting And Lending Understanding

    1, borrowing and lending: the bookkeeping symbol in the debit and credit bookkeeping method.


    2. Account from the debit and credit account. structure see


    The basic structure of the loan account is: the left side is the debtor, the right side is the lender, but which side registration increases, which side registration reduces, then must decide according to the economic content which the account reflects. They can be divided into four categories:


    (1) asset account: increase the amount of borrower, reduce the credit amount, and have the balance at the end of the debtor.


    (2) rights and interests (liabilities and owner's equity) accounts: increase credit, reduce credits, and have the balance at the end of the term at the lender.


    (3) cost accounts: increase in borrowers. reduce Or the transfer of the credit to the credit, the cost is generally no balance after the transfer, such as the balance in the debit.


    (4) revenue and profit accounts: the amount of credit is increased, the borrower is reduced or transferred, and there should be no balance at the end of the income and profits.


    3, from the accounting rules of debit and credit bookkeeping


    The accounting rules for debit and credit bookkeeping are "borrowing and lending." To loan It must be equal.


    4, from the trial balance of the debit and credit bookkeeping method.


    According to this principle and the requirements of the accounting rules, the accounting entries in every economic transaction are equal in borrowing and lending. Therefore, when all the economy is credited to the account, the total amount of the total debit amount of the current account will be equal to the total amount of the credit in the current period. The sum of the total debit balances at the end of all accounts will be equal to the total credits of the end of the year.

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