A method of operating in the accounting records. Consists of items in the general journal Entries in the ledger accounts, as well as the documents. These recording system and traditional practices.However, for the purpose to offer financial report is correct as it should. And timely events accounting by accounting system, each item is associated with the account on two sides.And will result in the balance in itself. And at the same time, it will make the sum of all account balances, resulting from the combined value is zero, that is the sum of the debit balance of total credit balance.Contains a total of all called trial
.Accounting records are used primarily to double accounting system. So a trade show all records by a debit account Credit account and another one with the same amount always called the account balance.May account may record the account by debit or credit many accounts together, called Compound entry but the amount of total debit and credit must be equal.When taken together will be equal to the balances of each account with a credit balance. According to the main accounting equation that assets equals liabilities and capital together.
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