复式记账法原理与实践详解.pptVIP

Double-EntrySystemCHAPTER5第1页

Learningobjectives1.Understandtheprinciplesofdouble-entrysystem.2.BeabletouseT-accounttocalculatethebalances.3.Usedouble-entrysystemtoanalyzethetransactions.第2页

Double-EntrySystemThedouble-entrysystemisconsideredastheheartofmodernaccounting.Allaccountingsystemsoperateonthebasisofthedouble-entrysystem.ManualaccountingsystemComputerizedaccountingsystem第3页

Double-EntrySystemThedouble-entrysystemprovideschecksandbalancestoensurethatyourbooksarealwaysinbalance.Indouble-entryaccounting,eachtra