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(1) The terms debit and credit are used to describe the left-hand and right-hand sides of any “ two-column” account . (2) Increases in asset and expense accounts are debit entries , while increases in liability , owners’ equity and revenue accounts are credit entries . (3) Decreases are logically recorded on the side opposite increases (4) The normal balance of any account appears on the side for recording increases . These rules can be illustrated graphically as follows: (1) Always true Assets Liabilities (2) Increases Dr. Cr. Dr. Cr. (3) Decreases + + (4) Normal Balance _ _ * * (1) Always true Owners’Equity Revenues Expenses (2) Increases Dr Cr Dr Cr Dr Cr (3) Decrease + + + (4) Normal Balance _ _ _ * * * 作业二 应怎样理解会计循环？ MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1 Lesson summary 5 * MS1
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