FA學霸筆記-Chapter 4

Chapter 4 Double- Entry Bookkeeping

1. The duality concept雙重影響概念

一個活動影響兩個方式:有借必有貸,借貸必相等

2.Debits借方and credits貸方

Dr

AssetsIncrease

LiabilitiesDecrease

CapitalDecrease

IncomeDecrease

Expense Increase

DrawingIncrease

Cr

Assets Decrease

Liabilities Increase

Capital Increase

Income Increase

Expense Decrease

Drawing Decrease