借记与贷记会计更容易理解何时可以在借记和贷记示例中查看它，该示例显示每个条目如何进入单独的帐户。让我们以一家自行车商店为例，该商店以 1,000 美元的现金出售一辆自行车。这 1,000 美元是作为增加现金（资产）账户的借方输入的，因为它是 1,000 美元的现金进入企业。将抵消借方的相应贷方交易是 1,000 美元进入收入账户。
在这种情况下，借记贷方的例子是公司以 3,000 美元贷款。在这种情况下，现金账户（资产）借记了 3,000 美元，而贷记分录也记录在应付贷款账户（负债）中，增加了 3,000 美元。贷记分录显示该公司现在欠 3,000 美元的应付贷款，但借记分录显示该公司现在还有 3,000 美元的现金可供使用。
让我们看一个应付账款的例子。如果一家公司以 7,000 美元的价格赊购一些办公设备，它必须将交易记录为应付账款负债子组中的欠款，即使办公设备本身就是一项资产。因此，会计分录是在办公设备（资产）账户中借记 7,000 美元，相应的贷记分录为 7,000 美元以在应付账款（负债）账户中平衡。
Debit vs Credit: Understanding accounting examples
Business accounting can be a complicated undertaking, but it’s essential to keep all financial transactions in order. One of the most popular accounting methods many businesses use today is debit vs credit or the debit and credit method, commonly known as double-entry accounting. It’s called double-entry accounting because every time a debit is entered into an account, it also has a corresponding credit entry in another account. This way, the transactions balance each other out.
Understanding debits and credits in accounting is particularly important when it comes to loan liability. Here, we’ll look at debit vs credit accounting with concrete examples to help you visualize how this method affects liability so you can be prepared when you apply for a business loan.
Debit vs Credit Accounting
The most basic accounting principles to understand in terms of debit vs credit is that a debit transaction increases an asset or expense account, such as depositing cash into your business account. A credit transaction, on the other hand, decreases an asset or expense account. Conversely, a debit transaction decreases a liability or equity account, while a credit increases a liability or equity account.
This may seem to oppose the traditional meanings for debit and credit, where a debit generally takes away from, while a credit adds to. With debits and credits in accounting, however, debits represent money coming into an account, while credits represent money going out.
The best way to understand this system is to look at a debit and credit in accounting example that demonstrates the method in action.
Debit vs Credit Examples
Debit vs credit accounting is easier to make sense of when you can view it in a debit and credit example that shows how each entry goes in a separate account. Let’s use the example of a bike shop that sells a bicycle for $1,000 cash. That $1,000 is entered as a debit that increases the cash (asset) account, because it is $1,000 in cash coming into the business. The corresponding credit transaction that will balance out the debit is an entry into the revenue account for $1,000.
In a credit debit chart, debit entries are on the left while credit entries are on the right. So, for example, in a chart showing a company’s assets, all the debit entries showing money flowing into the company’s asset account would be shown on the left, with their corresponding credit entries balancing them out on the right.
How Debit and Credit Affect Loan Liability
Accounting debit and credits look a little different when it comes to liability accounts, which are accounts that show the money a company owes, such as wages, loan payments and supplier payments. Remember, in asset accounts, a debit increases the balance while a credit decreases it. On the other hand, in liability accounts, a debit entry decreases the balance while a credit increases it.
Loans Payable Account
A debit credit example in this case would be if the company takes out a loan for $3,000. In this case, the cash account (asset) is debited for $3,000, while a credit entry is also logged in the loans payable account (liability) as an increase of $3,000. The credit entry shows that the company now owes $3,000 in loans payable but the debit entry shows the company also now has the $3,000 in cash available to spend.
Other common liability subgroup accounts in debit vs credit include accounts payable, income tax payable and bank fees.
Accounts Payable Account
Let’s look at an accounts payable example. If a company buys some office equipment for $7,000 on credit, it will have to record the transaction as money owed in the accounts payable liability subgroup, even though the office equipment itself is an asset. Therefore, the accounting entries are a debit for $7,000 in the office equipment (assets) account, with a corresponding credit entry of $7,000 to balance it out in the accounts payable (liability) account.
Assets are Equal to Liabilities Plus Equity
Essentially, the equation that demonstrates the entire system can be summed up by adding liabilities plus equity, the total of which equals a company’s assets. If you acquire assets, you acquire them by either using equity or taking out a liability such as a loan.
分类: 默认 标签: 发布于: 2022-06-17 18:37:33, 更新于: 2022-07-07 14:21:25