Скачать или смотреть Double Entry Principle - How To Record A Transaction On The Debit and Credit Side Of The Account

The double entry principle states that for every debit entry in an account, there will be a corresponding credit entry in another account and vice versa. This is the major rule for recording into all ledger accounts.

To debit an account means to record a transaction on the debit side of the account (left-hand side)

To credit an account means to record a transaction on the credit side of the account (right-hand side)

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