Learn the Basics of Accounting - Debits and Credits
Автор: The Accountant Ju - Certified Bookeeper
Загружено: 2023-07-06
Просмотров: 13
Описание:
What are Debits and Credits?
A debit is an accounting entry that either increases an asset or expense account, or decreases a liability or equity account. It is positioned to the left in an accounting entry.
A credit is an accounting entry that either increases a liability or equity account, or decreases an asset or expense account. It is positioned to the right in an accounting entry.
Debit and Credit are the bread and butter of bookkeeping and reflect the duality or double sided nature of all financial transactions. It's hard to understand the hypothesis of debit and credit when studying Accounting as beginners because every transactions generate debit and credit. In this video, you will learn the most basic method to learn and understand the principles of debit and credit in Accounting world.
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TimeLine
00:00 - Intro
00:06 - Debit
00:23 - Credit
00:41 - Effect on Accounting Equation
00:49 - Usage of Debit and Credit
02:02 - Debit and Credit Rule
02:55 - Outro
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