Debit & Credit 入门解说

Debit & Credit 入门解说
Debit & Credit 入门解说 【原创】Debit & Credit 是会计学中非常重要的内容,一起运用起来也很让人头疼.在这儿吾想以最直白的逻辑和简略的言语阐释给我们,不足之处请谅解并指出。开端之前,请忘掉之前学过的debit 和 credit吧,一切关于逻辑上的了解,字面上的了解还有口诀上的了解请暂时放下,没学过更好,看完下面的解说,汝就能理解其间的原理和规矩.下面进入正题:一切的一切都源自这个公式:Assets = Liabilities + Shareholders’ Equity(假如这个时分汝联想到了任何关于debit 和 credit 相关的东西,请赶快将汝的脑瓜清零)拓宽该等式: Assets = Liabilities + Capital + Retained Earnings持续拓宽: Assets = Liabilities + Capital + Revenues – Expenses – Dividends(这个时分汝需求做的就是把这个式子的每项熟记于心,包含每项的正负号)再拓宽:左面 = cash + (account receivable – AFDA) + notes receivable + inventory* + prepaid insurance + land + (buildings – accumulated amortization of buildings) + (equipments & tools – accumulated amortization of equipment & tools) + Other assets(e.g. Goodwill, etc.)右边 = Liabilities + Capital + Revenues – Expenses – Dividends上面这个具体的拓宽公式汝只需求留意它们的符号,通篇看懂之后再去记. 在accounting 里边这个公式还能够持续拓宽延伸,在这儿作为入门解说就不多说了.接下来要做的就是移项,等式左右两头每项有必要是正号.这个作业在大脑里做就够了.假如汝现在看到式子左面带负号的项就主动把它当成右边的项看待,右边相同对待的话,汝就能够持续往下了.现在,正式引进 debit & credit 的概念,和假贷并无直接的逻辑关系,仅仅一个约定俗成的叫法罢了,所以不要用它们的字面意思往等式任何一项上套.简略的几点:Debit 缩写 Dr.Credit 缩写 Cr. 书写上,Dr.在左,Cr.在右 (general ledger 和 journal entries 的格局有少量差异,自己google一下吧)回想方才汝脑海里那个左右两头只要正号的式子里.式子里边每项都能够写成以下方式:XXXX Debit Credit OK. 要点来了. 条件不变,仍然是那个左右两头只要正号的式子假如等式左面的项 添加 了,记在Debit 下;假如等式右边的项 添加了, 记在 Credit 下;对应地:假如等式左面的项 削减 了,记在Credit下;假如等式右边的项 削减了, 记在 Debit下;简略吧. 那就记住,别弄混了.弥补几个知识:1. 用debit & credit 的时分没有负号2. 每个entry 里边的debit = credit Example: 花了$10000 买了台机器 Dr. Equipment $10000 Cr. Cash $10000最最根本的原理讲完了,多在脑子里重复几遍就记住了. 现在来些剧烈的.吾们学accounting 以来一向都以这个等式恒等为条件. 换句话说:假如只要等式左面正号的两项改变,那么一定是一加一减.以此类推,这些都不必吾讲的.假如Cash 添加,对应的必定有改变,能够是一项,也能够是几项. 这个清楚了,费事就来了,吾怎样知道Cash添加了,对应是谁改变了? 那就看标题了 (废话!)留意了,有的标题不会通知汝对应的改变,谁对应谁,这就需求经历了,几个简略的比如:Bad debt expense 对 AFDAPrepaid insurance 对 insurance expense (假如直接付现金,还能够是 prepaid insurance vs. cash)至于怎样摆放debit & credit, 自己揣摩揣摩.给道巨简略的例题:Insurance that covers twelve months is paid in full amount $1200 in July 1st of every year. You are making the journal entry for December 31st 2009.Solution:Dr. Insurance expense $500Cr. Prepaid insurance $500由于 expense 在左面为正,Debit expense 阐明它添加了. Prepaid insurance 在左面也为正,Credit prepaid insurance 阐明它削减了. (弥补阐明:假如不知道$500怎样来的话,假如在July 1st 2009,那么prepaid insurance = $1200, 假如在 June 30th 2010的话,prepaid insurance = 0, 而上面journal entry 所做的工作不是描绘prepaid insurance 的剩余价值,而是它的改变量. 也就是在Dec 31st 2009 的时分,prepaid insurance 削减了$500,对应地 insurance expense 添加了$500. $1200 / 12 * 5 = $500)Debit 和 Credit 的基础知识在这儿就讲完了.假如不理解能够再回头看看. 最终,将inventory 独自拿出来讲一下.来看比如:Beginning inventory balance: 1000Purchase: 5000Transportation-in: 200Purchase return: 500Purchase discount: 300Ending inventory: 2500Cost of Goods Sold = ?依据根本公式,能够求出CoGS.COGS = Beginning inventory + Purchase – purchase discount– purchase return + Transportation-in – ending inventoryCOGS = 2900那么inventory 的entry 该怎样写?这儿稍有改变:Dibit Account (increase 为 debit, decrease 为 credit)下有:COGS, Purchase, Inventory(both beginning and ending), freight-inCreditAccount (increase 为 credit, decrease 为 deibt) 下有:Purchase return and allowance, purchase discountAccount Debit Credit COGS Purchase discount Purchase return Ending inventory Beginning inventory Purchase Transportation-in 2900 300 500 2500 1000 5000 200 作者:Alan