CCS9 - Accounting Double Entry System
Updated: Dec 17, 2022
Bookkeeping - Everyone Can Do It 9 - Accounting Double Entry System - PDF
136. Bookkeeping - Everyone Can Do It - 9_Accounting Double Entry System
.pdf
Download PDF • 1.46MB
1. 在复式会计系统下，每项交易至少影响两个不同的账户。
2. 一个或多个账户应被借入 [Debited] ，一个或多个账户应被贷入 [Credited] ，以使账目平衡。
3. 当一项交易只有两个账户受到影响时，应直接进行分录。
4. 此外，当一项交易对两个以上的账户有影响时，应该建立一个复合分录。
5. 加入我们的 Telegram - http://bit.ly/YourAuditor
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
1. A double-entry accounting system is one in which every transaction impacts at least two different accounts.
2. One or more accounts should be debited, and one or more accounts should be credited in order to balance the books.
3. When a transaction has only two accounts affected, a straightforward entry should be made.
4. In addition, when a transaction has an impact on more than two accounts, a compound entry should be created.
5. Join our Telegram - http://bit.ly/YourAuditor
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列
1. Introduction
2. Bookkeeping and Accounting
[簿记和会计]
3. Assets, Liabilities, and Owners' Equity
[资产、负债和所有者权益]
4. Accounting Equation: Assets = Liabilities + Owner's Equity
[会计方程式：资产 = 负债 + 股权权益]
5. Expenses & Revenues
[支出和收入]
6. Transactions
[交易]
7. Accounts
[账户]
8. Accounting Accrual System
[会计权责发生制]
9. Accounting Double Entry System (1)
[会计复式记账法(1)]
10. Accounting Double Entry System (2)
[会计复式记账法(2)]
11. Recording Transactions
[商业交易的记载]
12. Purchase on Credit
[ 赊账采购]
13. Purchase on Cash
[现金采购]
14. Sale on Credit
[赊账销售]
15. Sale on Cash
[现金销售]
16. Unearned Revenue
[未赚取的收入]
17. Prepaid Expenses
[预付费用]
18. Unrecorded Expenses (1)
[未入账的费用 (1)]
19. Unrecorded Expenses (2)
[未入账的费用 (2)]
20. Unrecorded Revenue
[未入账的收入]
21. What Is Depreciation
[什么是折旧]
22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]