In the double-entry system ( Double Entry System ) , every business transaction is recorded most sedit into two accounts ( Accounts / GL Accounts ) . One of them will dicacat next discharge and others will dicacat next loan with a balance of debits and credits ( as I explained in a previous post , Accounting Equation ) . Well , on the double entry system , we can know which accounts are still noted as a debit or credit balance in normal .
Well , before we discuss the debits and credits in more detail let us pelajarai first what is meant by " Account" and what the hell account at the entry to the debit and credit side of the balance normal ?
What is " Account" ?
To record financial data company , usually an accountant would make a good system was computerized and manually to categorize transactions called " accounts " . When the accounting system is already set, then when journal transactions , must be based on criteria which accounts we have grouped in such a way ( of course, in accordance with existing accounting standards ) then the transaction will be identified and entered into the accounts that have been determined .
In general , the group accounts are as follows :
Ø Assets
Ø Liability
Ø Owner 's ( Stockholders ' ) Equity
Ø Revenues or Income
Ø Expenses
Ø Gains
Ø Losses
Well , the seventh name on top of it called " Charts Of Account " which is a group of accounts that could still be broken again . Suppose for the assets can be broken down into current assets and fixed assets . Continues current assets can be broken down still suppose to cash , inventory and accounts receivable , and so forth . Likewise with the other account chart .
Couple Bookkeeping System ( Double Entry Accounting )
Because each transaction is input into the system at least two accounts bookkeeping is known as double entry accounting . For example , if a company borrows money from a bank then the transaction will affect the account Cash and Notes Payable Company . This means that the addition of tone aka cash and debt . Well , when we pay the debt it will also affect cash and notes to the accounts payable in the form of a reduction in cash and notes payable . ;)
Likewise when the company decided to buy stock in cash , then the transaction will affect the inventory account and a cash account in the form of additions to the inventory and a reduction in the cash .
Debit and Credit
When we 've been able to identify two or more accounts that will be affected by a transaction , we have to debit the account and at least one opponent mencredit his account .
Debit transaction means we store the value on the left and mencredit store / mengentry transaction value to the right of J. Or by simple debit and credit was left was right . Hehehehe .... :)
Note :
Group Account balance is normally in debit ( if the increase in discharge ) :
dividend
Expense
asset
loss
While the Group Accounts are normally in credit balances are :
gain
income
revenue
Liability
Equity
To reduce the amount the value of an account then stay kebalikanya journalized . Suppose the asset increases when the assets are stored in the journal debit side , now when the asset is reduced then stored on the credit side
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