CRICOS Provider Code 00301J Step One Which accounts will be affected For every

Cricos provider code 00301j step one which accounts

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CRICOS Provider Code 00301J Step One Which accounts will be affected? For every financial transaction, there will always be at least two accounts affected. 些帐户将 到影响 ? 对于每一笔金 交易, 会有 至少两 个账户 到影响。 Step Two Are the accounts increasing or decreasing? i.e. Do you have more or less cash after a particular transaction? 账户增加或 少吗 ? 。在某笔交易之 的现金是多了 ? Step Three Apply the Debit/Credit Rule and make the journal entry. 应用借方 / 贷方规则,记日记账 Preparing Journal Entries 备日记
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Faculty of Business and Law | School of Accounting CRICOS Provider Code 00301J 1. Samuel invests an additional $6,000 into his business. 塞缪尔又 的生 资了 六千 美元 What is the journal entry required to record this transaction?? 记录这笔交易 什么 日记账分 ?? Practice Question 1
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Faculty of Business and Law | School of Accounting CRICOS Provider Code 00301J Step One: Identify Accounts Affected? 确定影响的账户 ? The two accounts being affected are: Cash Business has received more cash. Cash is recorded in the Cash Account. 企业收到了 多的现金。现金记在现金帐上。 Capital 资本货物,资金 Capital account records owners investments into the business 资本账 户记录所有者对企业的 . Practice Question 1
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Faculty of Business and Law | School of Accounting CRICOS Provider Code 00301J Step Two: Accounts Increasing or Decreasing Do we have more or less _ cash __ following this transaction? 在这笔交易之 我们 现金 More – since the owner “gave” more cash to the business —— 因为 给了公司 多的现金 Is the total investment by the owner more or less following this transaction? 业主的 总投 资是在这笔交易 增加 减少 ? More – since the owner “gave” more cash to the business Practice Question 1
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Faculty of Business and Law | School of Accounting CRICOS Provider Code 00301J Step Three _ Cash _ is an asset and has a debit nature. It is increasing therefore the _ cash _ account must be debited in the general journal. 现金是一种资产,具有借方 质。因此,现金账户必须记入 普通 日记账借方。 _ Capital __ is an equity account and has a credit nature. The account is increasing therefore _ Capital __ must be credited in the general journal. 资本 __ 是一个权益账户,具有 质。该帐 在增加,因此必须在 普通 日记账 记入资本。 Practice Question 1
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Faculty of Business and Law | School of Accounting CRICOS Provider Code 00301J It is standard practice to put the debit entry first.
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