What are the main features of debit and credit bookkeeping?

The characteristics of debit and credit bookkeeping method include four points:

1. Bookkeeping symbol of debit and credit bookkeeping method: take "debit and credit" as the bookkeeping symbol.

2. The bookkeeping structure of debit and credit bookkeeping method: that is, the account structure of assets, liabilities, owners' equity, costs and profits and losses.

3. The bookkeeping rule of debit and credit bookkeeping method: "If there is a loan, there must be a loan, and the loan must be equal."

4. Trial balance? According to the reciprocal relationship between assets and rights and the bookkeeping rules of debit and credit bookkeeping method, the method of checking the correctness and completeness of accounting account records by summarizing all account balances.

Ending balance = opening balance+current increase-current decrease?

Asset category: ending debit balance = opening debit balance+current debit amount-current credit amount?

Liabilities and owners' equity: ending credit balance = opening credit balance+current credit amount-current debit amount.

Extended data:

The occurrence of any economic business will cause corresponding changes in accounting elements such as assets, liabilities and owners' equity. But no matter what economic business happens, their impact on assets and liabilities or owners' equity is nothing more than the following. Namely:

(1) When assets and liabilities or owners' equity increase at the same time, the total amount of funds increases. For this kind of economic business, on the one hand, the amount incurred should be registered as the debit of the asset account, on the other hand, the same amount should be registered as the credit of the debt or owner's equity.

(2) assets and liabilities or owners' equity decrease at the same time, and the total amount of funds decreases. For this kind of economic business, on the one hand, the amount incurred should be registered to the credit of the asset account, and on the other hand, the same amount should be registered to the debit of the debt or owner's equity.

(3) Operating income will generally lead to the increase of assets and income at the same time, and the total amount of funds will increase. For this kind of economic business, on the one hand, the amount incurred should be registered as the debit of the asset account, on the other hand, the same amount should be registered as the credit of the income account.

(4) Operating expenses generally lead to a decrease in assets, an increase in expenses and a constant total amount of funds. For this kind of economic business, on the one hand, the amount incurred should be registered to the credit of the asset account, on the other hand, the same amount should be registered to the debit of the expense account.

(5) Assets internal projects are transformed into each other, that is, the total amount of funds remains unchanged when the two projects increase or decrease. For this kind of economic business, on the one hand, the amount incurred should be registered as the debit of one asset account, and on the other hand, the same amount should be registered as the credit of another asset account.

(6) When liabilities or owners' equity increase or decrease, the total amount of funds remains unchanged. For this kind of economic business, on the one hand, the amount incurred should be registered to the credit of one debt or owner's equity account, on the other hand, the same amount should be registered to the debit of another debt or owner's equity account.

Baidu encyclopedia-debit and credit bookkeeping method