Niba

Tortoise armor

External transactions

Internal matters

Theory is a entries

Practice is accounting voucher

Theory is T-list

Practice is the account book

Balance of asset equity account: balance sheet

Amount of profit and loss account: profit statement

Assets and expenses: Increase records on the debit side, and decrease records on the credit side

Liabilities, owner's equity, income: Increase records on the credit side, decrease records on the debit side

First determine the direction of the corresponding account

Transitional accounts are in the opposite direction to the corresponding accounts

First determine the direction of the account transfer (the opposite direction to the account when it occurred)

Transfer to an account in the opposite direction as transfer to an account

"Loan and Loan Accounting Method" was born