Using The Pithy Formula To Understand The Accounting Rules Of Memory Accounts
The accounting rules under the debit and credit bookkeeping method are the basic rules of basic accounting learning, and are one of the most basic knowledge points that need deep memory and understanding.
We
In general, accounts are divided into five categories: assets, liabilities, owners' equity, costs, profits and losses.
Assets and cost accounts are generally increased by debit registration and credit registration decreases; liabilities, owners.
Equity
Accounts (the combination of the two is called equity) are generally reduced by debit registration, and increased by credit registrations. Profit and loss accounts need to be classified separately as fees or income classes, and the registration between income and expense is also the opposite.
To help beginners understand and improve their interest in learning, we have compiled the following pithy formula and named it "song of accounting rules".
By increasing loans and reducing assets, the opposite is true.
Cost assets are always the same.
The profit and loss account should be distinguished and the cost income is not general.
If the income increases, the lender will reduce the borrower to carry forward.
If we can remember this "doggerel" when we keep accounts, it will do us good.
There are seven basic accounting methods for Accounting: setting up accounting subjects (setting accounts), double entry bookkeeping, filling and auditing vouchers, and registering books.
cost
Accounting, property checking and compiling accounting statements.
We can also summarize the seven methods into the following formula:
Accounting method seven, setting the subject is the first.
Double entry bookkeeping is the most mysterious. The voucher is not easy.
Register books carefully, cost accounting, efficiency.
Property checking, reconciliation and reporting.
If you ask if a certain content belongs to the accounting method, it will be clear as long as the formula is compared to the above.
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