T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit我先举个例子吧~ Open "T accounts" with brought forward balances as follows: Sales 400 Purchases 280 Cash (debit)

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T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit我先举个例子吧~ Open
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T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit我先举个例子吧~ Open "T accounts" with brought forward balances as follows: Sales 400 Purchases 280 Cash (debit)
T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit
我先举个例子吧~
Open "T accounts" with brought forward balances as follows:
Sales 400
Purchases 280
Cash (debit) 51
Customer - ABC Limited 76
Supplier - XYZ Limited 74
后面还有其他题目 跟我的问题无关我就不加了.之后开始列T帐
T帐肯定分sales account、purchase account 等等,然后下一步要把他们各自的b/f放进各自的T帐里.可是我发现答案里,在sales里 开头b/f是归为credit,在cash/bank里归为debit.这个位置有什么讲究吗?
 
 
 
   

T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit我先举个例子吧~ Open "T accounts" with brought forward balances as follows: Sales 400 Purchases 280 Cash (debit)
主要就是理解credit和debit的意思,
credit【会计学】贷,贷方;贷方金额
debit【会计学】1.借方;借入,借记
2.借项,借项总金额
3.存款账户的借记
这样看sales和cash/bank的属性就能归类了吧.
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