Since most businesses use a double-entry accounting system, every financial transaction impact at least two accounts, while one account is debited, another account is credited. This means that a journal entry has equal debit and credit amounts....
《中国会计研究(英文)》(China Journal of Accounting Studies)(季刊),创刊于2013年,是由中国会计学会主办、国际学术出版集团泰勒与弗朗西斯出版集团旗下Routledge出版社出版的英文学术期刊。CJAS是国内经管类A级期刊《会计研究》(亦由中国会计学会主办)的英文版,主要刊发中国主题会计理论和实践的原创性研究成果,是在《会...
Accountingverse.comFor additional practice in preparing journal entries, here are some more examples of business transactions along with explanations on how their journal entries are prepared.A Few Things Before We StartThe transactions in this lesson pertain to Gray Electronic Repair Services, our ...
Now these ledgers can be used to create anunadjusted trial balancein the next step of theaccounting cycle. Common T-Account Questions How do debits appear in T-accounts? Debits are always posted on the left side of the t account while credits are always posted on the right side. This mea...
aCassandra Feeley finds it hard to manage on her husband's income. So this year she did something more than a hobby (业余爱好). She planted vegetables in her yard. For her first garden, Ms. Feeley has put in 15 tomato plants, and five rows of a variety of vegetables. The family's...
First included in: GeneralLedger/SlipJournalEntity (this entity)Properties展開資料表 NameValue dataFormat string isNullable trueTraitsList of traits for the InterCompanyAccounting attribute are listed below. is.dataFormat.character is.dataFormat.big is.dataFormat.array is.nullable The ...
First included in: Group/LedgerJournalName (this entity) Properties 展开表 NameValue dataFormat guid Traits List of traits for the Relationship_WorkflowTableRelationshipId attribute are listed below. is.dataFormat.character is.dataFormat.big is.dataFormat.array is.data...
Founded in 1992, the Journal of International Accounting, Auditing and Taxation (JIAAT) publishes research that advances our understanding of international accounting over a diverse range of topics and research methods. JIAAT articles deal with most areas of international accounting, including au...
Every entry in a business journal must contain all critical information about a transaction. In double-entry accounting, this means the date of the transaction, the amount to be credited and debited, a brief description of the transaction, and the business accounts that are affected by it. Depe...
"On account" is an accounting term that denotespartial paymentof an amount owed. On account is also used to denote the purchase/sale of goods or services on credit. On account can also be referred to as “on credit.” Key Takeaways "On account" is used in accounting to note partial pa...