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会计科目 借方或贷方的记忆方法(The memory method of the debit or credit of an account)
会计科目 借方或贷方的记忆方法(The memory method of the debit or credit of an account)
There are 2 main categories:
1, the asset class, class cost (production cost, manufacturing cost, profit and loss) in the class of loss subjects (operating costs, operating expenses, business taxes, management fees, income tax) debit means increase, reduce the lender said!
2, the liabilities category, the owners equity, profit and loss category in the beneficial category of subjects (operating income, operating income) debit is reduced, the credit increased!
The balance of an account is usually on its increase.
1. assets = Liabilities + owner equity static balance
2. profit = income expense
3. assets = Liabilities + owners equity + profits = Liabilities + owners equity + income cost dynamic equation
4. assets + expenses = Liabilities + owners equity + income
Borrow + loan on the left - right borrow + loan +
If you borrow, you must borrow, the loan must be equal
The 5 major categories involved in basic accounting carry over
1, the purchase of business, the transfer of the actual cost of acceptance has been put in storage.
Borrow: raw material
Credit: material purchasing
2 、 carry over / collect production expenses.
Cost of production
Credit: manufacturing costs (indirect expenses charged)
3, the production cost of transferred products. The finished product is converted into stock goods / finished goods
By: stock of goods / finished goods (product warehousing)
Credit: production cost
4, the cost of carrying inventory goods. That is to say, the cost of the product shall be transferred from the stock merchandise to the operating cost when the product is sold and entered into the sales link.
Borrowing: operating costs
Commodity in stock
5, carry over profit and loss. That is, in the current profit (owners equity) account, there is no balance at the end of the profit and loss account.
The profits of the year are used to calculate the profits realized in the current period. Because income - cost = prof
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