Credit and debit bookkeeping
[DOC File]DEBITS & CREDITS
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Double entry bookkeeping follows the principle according to which every debit has a corresponding credit; hence total of all debits is always equal to the total of all credits. In this system, one account is debited and at the same time another account is …
[DOC File]JUNIOR CERTIFICATE BUSINESS STUDIES BOOKKEEPING AND …
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The bookkeeping and accounts is checked out in the Trial Balance or as my students now like to call it . The Trial of the Balances (the trial of the debits and the credits). The Trial Balance Rule is introduced namely: Debit in the Ledger; Debit in the Trial Balance; Credit in the Ledger and Credit in the Trial Balance.
[DOC File]What are debits and credits
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Aug 30, 2009 · Asset and expense accounts are increased on the debit side, and liability, equity, and revenue accounts are increased on the credit side. It is just necessary to remember one thing. In accounting, the verbs "debit" and "credit" have the following meanings. Debit Credit Enter in the left column Enter in the right column
[DOC File]Pacioli’s Bookkeeping
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Mrs. A debits the Cash Account and credits Merchandise Account for $40. (See Figure 4, number 4, credit and debit side). Mrs. A makes a check on her records. The accounting is only accurate when the debit side balances the credit side, and it does: each totals $62. (Figure 4, number 5, credit and debit side).
[DOC File]Multiplicative Double-Entry Bookkeeping
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The bank associates two totals with each customer's account, the total of moneys credited and the total of moneys withdrawn. The net balance is then regarded as the same if, for example, the credit amounts of £102 and the debit £100, as if the credit were £52 and the debit £50. If the debit exceeds the credit the balance is negative.
[DOC File]Double Entry Bookkeeping - PDST
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General Journal DATE DETAILS F DEBIT CREDIT 1/1/08 Premises GL 200,000 Loan GL 80,000 Ordinary Share Capital GL 120,000 Assets, Liabilities and Share Capital on 1/1/08 200,000 200,000 2008 Paper - Section A
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