Talking about the teaching of accounting-based loan accounting method to explain.docVIP

Talking about the teaching of accounting-based loan accounting method to explain Abstract: The credit bookkeeping method is currently the world’s common accounting method is double-entry bookkeeping in the most scientific method of accounting. Learning basic accounting must first understand what is ‘through’ and ‘loan’, master accounting rules, trial balance, the only way to learn the accounting basis for further study and other courses in Accounting and lay a sound foundation. Keywords: credit bookkeeping method; accounting rules; trial balance Loans accounting method in the late Qing dynasty, introduced to China from Japan between. In a variety of double-entry bookkeeping, the debits and credits is to produce the earliest, and in today’s world the most extensive and most scientific method of accounting. In our contemporary accounting practice, have used changes in the accounting method and cash basis accounting method, but because of the lack of accounting of debits and credits have been replaced. At present, China’s enterprises, administrative departments and institutions have adopted accounting bookkeeping debits and credits. Credit bookkeeping method is accounting terminology and basic accounting methods, the entire accounting bonds. Work in the accounting practice, many people due to failure to thoroughly understand the true meaning of debits and credits, but still can not have a clear understanding of accounting, even if done for several years-old accountant, was only by virtue of years of practice experience to explore and understand the work of the accounting that the door can not be right to have an accurate accounting position, hindering the improvement of their own theoretical level. I Based on years of accounting-based teaching practice and theoretical knowledge accumulated in this turn-based teaching in the accounting of the debits and credits some of the ways to explain. First, to explain the concept of debits and credits The so-called cre