Every transaction affects at least two items / accounts in the balance sheet(), Therefore we have to record the transaction at least twice,(at least one debit entry and one credit entry).
For example, company A sell goods to company B, Company B pay by check to. A should record in the credit as "sales" , and in the debit note for the "bank." Conversely, B should record as a debit of "material procurement", and a credit of "bank."
每筆交易都記錄在資產負債表中至少兩個不同的賬戶當中。每筆交易的結果至少被記錄在一個借方和一個貸方的賬戶，且該筆交易的借貸雙方總額相等。
例如，如果A企業向B企業銷售商品，B企業用支票向A企業支付貨款，那麼A企業的會計就應該在貸方記為「銷售收入」，在借方記為「銀行存款」。相反地，B企業的會計應該在借方記為「材料採購」，並在貸方記為「銀行存款」。
RC3D
有時大家於決定處理那個戶口，Debit還是Credit時，不免有點煩惱，今日提供RC3D口訣給大家作參考。
For example, company A sell goods to company B, Company B pay by check to. A should record in the credit as "sales" , and in the debit note for the "bank." Conversely, B should record as a debit of "material procurement", and a credit of "bank."
每筆交易都記錄在資產負債表中至少兩個不同的賬戶當中。每筆交易的結果至少被記錄在一個借方和一個貸方的賬戶，且該筆交易的借貸雙方總額相等。
例如，如果A企業向B企業銷售商品，B企業用支票向A企業支付貨款，那麼A企業的會計就應該在貸方記為「銷售收入」，在借方記為「銀行存款」。相反地，B企業的會計應該在借方記為「材料採購」，並在貸方記為「銀行存款」。
RC3D
有時大家於決定處理那個戶口，Debit還是Credit時，不免有點煩惱，今日提供RC3D口訣給大家作參考。
- Recognize the name of Accounts(辨認出有關項目)
- Classify the Type of Accounts - assets, liabilities ,capital, income, expense(辨認出有關項目所屬類型)
- Decide the Increase / Decrease of the accounts(決定有關項目增減)
- Decide the debit / credits of the accounts(決定是借方還是貸方)
- Draw up the T accounts(劃出T賬)
