Common accounting entries:
The general book of common accounting entries is *** 1 1. Through the detailed explanation of monetary funds, accounts receivable, inventory, investment, fixed assets, intangible assets, current liabilities, long-term liabilities, owners' equity, income, expenses and profits, commodity futures business and construction contracts, the common accounting entry methods are comprehensively described.
Accounting entries:
Accounting entries are also called. Accounting formula? . Abbreviation? Entries? . According to the requirements of the double-entry bookkeeping principle, it lists the records of the corresponding accounts and amounts of each economic transaction. Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection. Each accounting entry mainly includes bookkeeping symbol, related account name, abstract and amount.
Three elements of accounting entries:
1. Bookkeeping direction (debit or credit);
2. Account name (accounting subject);
3. Amount.
Accounting entry type:
Accounting entries are divided into simple entries and compound entries.
1. Simple entry is also called. Single entry? , refers to the accounting entries corresponding to the debit of one account and the credit of another account, that is, the accounting entries of one loan and one loan.
2. A compound entry is also called. Multiple entries? , means that the debit of one account corresponds to the credit of several accounts, or the credit of one account corresponds to the debit of several accounts.
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