Principles of Financial Accounting · 免费预览
登记会计分录并过入T型账户
会计分录以标准格式记录每笔交易，借方在左、贷方在右；过入 T 型账户则累计各账户的余额，其中资产和费用通常为借方余额，负债、权益和收入通常为贷方余额。
1. The journal entry format
The journal entry format
2. Rules of debit and credit
Rules of debit and credit
3. Journalizing a full transaction set
Journalizing a full transaction set
4. Posting to T-accounts
Posting to T-accounts
5. Which side increases cash
An entry increases the cash account. On which side of the cash account does the amount appear?
6. Normal balance of revenue
What is the normal balance of a revenue account?
7. Journal entry for billed revenue
A printing company completes a 6,000 dollar job and bills the customer, who will pay later. Which entry is correct?
8. Finding the cash balance
The cash T-account shows debits of 30,000 dollars and 3,000 dollars and a credit of 5,500 dollars. What is the cash balance?
9. Debit credit rule for liabilities
Complete the rule. Liability accounts increase with a ____.
10. Equipment purchase entry
A shop buys equipment for 5,500 dollars in cash. Complete the debit side of the entry. Debit ____ for 5,500 dollars.