Traditional Culture Encyclopedia - Traditional stories - Briefly describe the basic principle and main contents of debit and credit bookkeeping.
Briefly describe the basic principle and main contents of debit and credit bookkeeping.
The main contents of the debit and credit bookkeeping method are:
1. Debit bookkeeping method takes "debit" and "loan" as bookkeeping symbols. "Debit" means the increase of assets, expenses and costs and the decrease of liabilities, owners' equity, income and profits, while "loan" means the increase of income, profits, liabilities and owners' equity and the decrease of assets, expenses and costs.
Second, the account structure under the debit and credit bookkeeping method can be divided into two categories: one is assets (including costs and expenses), and the other is liabilities and owners' equity (including income and profits), which are represented by "T" accounts.
The debit and credit bookkeeping method refers to a double-entry bookkeeping method with accounting equation as the bookkeeping principle and borrowing as the bookkeeping symbol, which reflects the increase and decrease of economic business. With the development of commodity economy, debit and credit bookkeeping method has been widely used. The object of bookkeeping is no longer limited to the relationship between creditor's rights and debts, but expanded to record the increase and decrease of property and materials and calculate operating profits and losses.
Basic requirements for using debit and credit bookkeeping.
First, when the debit-credit bookkeeping method is adopted, the debit of one (or several) accounts and the credit of another (or several) accounts should be recorded for each economic transaction, that is, "if there is a loan, there must be a loan"; The amount recorded by the debit of the account must be equal to the amount recorded by the credit of the account, that is, "debit and credit must be equal".
Second, the accounting subjects can be the same kind of subjects or different kinds of subjects, but they must be in two accounting directions and can neither be debited nor credited;
Third, the amount debited must be equal to the amount credited.
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