Ii. T-Account | Understanding Bookkeeping

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- BOOKKEEPING (74)
  - a. Accounting Principles (10)
  - b. Double Entry Systems (2)
    - i. Accounting Equation (1)
    - ii. T-Account (1)
  - c. Source Documents (1)
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Archive for the ii. T-Account Category

16 10 2007

The Simple T-Account To Record Double Entry

Posted by: slang in ii. T-Account

An account is a record which is used to record individual transaction.

An account basically is made up of three parts:

A title which is the name of the item recorded in the account;
Each account has a space for recording increases in the amount of the item and
Each account has a space for recording decreases in the amount of the item. (more…)