借方与贷方:了解会计示例

商业会计可能是一项复杂的工作,但必须保持所有财务交易井然有序。当今许多企业使用的最流行的会计方法之一是借方与贷方或借方和贷方方法,通常称为复式记账法。之所以称为复式记账,是因为每次在一个账户中输入借方时,在另一个账户中也有相应的贷方分录。这样,交易相互平衡。

在涉及贷款负债时,了解会计中的借方和贷方尤其重要。在这里,我们将通过具体示例来查看借方会计与贷方会计,以帮助您直观地了解这种方法如何影响负债,以便您在申请商业贷款时做好准备。

借记与贷记会计

在借方与贷方方面要理解的最基本的会计原则是借方交易会增加资产或费用账户,例如将现金存入您的企业账户。另一方面,信用交易会减少资产或费用账户。相反,借方交易减少负债或权益账户,而贷方交易增加负债或权益账户。

这似乎与借方和贷方的传统含义相反,借方通常会减少,而贷方会增加。然而,对于会计中的借方和贷方,借方表示资金进入账户,而贷方表示资金流出。

了解该系统的最佳方法是查看会计示例中的借方和贷方,该示例演示了该方法的实际应用。

借记与贷记示例

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。

在贷记借记表中,借记分录在左侧,贷记分录在右侧。因此,例如,在显示公司资产的图表中,所有显示资金流入公司资产账户的借方条目将显示在左侧,而相应的贷方条目将在右侧显示平衡。

借方和贷方如何影响贷款负债

当涉及到负债账户时,会计借方和贷方看起来有点不同,负债账户是显示公司欠款的账户,例如工资、贷款支付和供应商付款。请记住,在资产账户中,借方会增加余额,而贷方会减少余额。另一方面,在负债账户中,借记分录会减少余额,而贷记会增加余额。

应付贷款

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。

借方与贷方的其他常见负债子组账户包括应付账款、应付所得税和银行费用。

应付账款

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。

资产等于负债加权益

本质上,证明整个系统的方程式可以通过增加负债加上权益来总结,其总和等于公司的资产。如果您获得资产,您可以通过使用股权或承担贷款等负债来获得它们。

 

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