Before you learn to save the entries in the general journal. First of all, must come to understand the principle of saving account first. There are accounting principles which together 2 principles:1. the principle of a single account (Single-entry book-keeping) is a simple accounting principles, just write down the list of trades that occur only, such as Mr. bring money invested 100000 Thai baht would save that money was invested in Mr. 100000 Thai baht, accounting, although this is simple, but it is not very useful if, for example, what the owners want to know till now, there is a performance business, however, will not be able to tell, so a single accounting principles the accounting principles it is not commonly used, and is considered to be an incomplete account principles.2. double-accounting principles (Double-entry book-keeping) is the perfect accounting principles and accounting principles that are commonly used, as well as the accounting principles applied in the various accounting studies as well. Therefore in this booklet will explain accounting in accordance with accounting principles a pair only.Double accounting principles as well as the accounting principle that is important, it is a list of every trade that occurred when performing an analysis, it must be taken to save the account debit is always 2 sides to the credits.1. debit (Debit) or often use the abbreviation "Dr is on the left side of the equation, so the account debit is used to save the entry to the left side of the equation, the increase was made to the right of the account can be reduced is the increase in assets decrease in liabilities and owner's equity reduction. 2. the credit (Credit) or often use the abbreviation that Cr is on the right side of the equation, therefore, the credit would be used to save the entry to the right of the equation more accounts or accounts that make the left side of the equation is reduced to account for a decrease in assets. The increase in total liabilities and owner's equity increase.When you understand the principles of accounting, especially double-accounting principles. Here will be described according to accounting accounting principles in a general journal. The saving account in general journals can be divided into 2 categories:1. list of account opening (Opening Entry) is first recorded in the general journal, which can be caused is investing for the first time or when starting a new accounting period.2. a list of acts (Journal Entry), as various commercial recordings made after an investment or start a new account period. Each day by the normal trade of the recording acts to save by priority of trade items.3. a sample recorded in the general journal.
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