The debit and credit bookkeeping method refers to a double-entry bookkeeping method which takes the accounting equation as the bookkeeping principle and the debit and credit as the bookkeeping symbol to reflect the increase and decrease of economic business. With the development of commodity economy, debit and credit bookkeeping method has been widely used. The object of bookkeeping is no longer limited to the relationship between creditor's rights and debts, but expanded to record the increase and decrease of property and materials and calculate operating profits and losses. Next, Bian Xiao will tell you the difference between accounting debit and credit.

Accounting lending is just a symbol of bookkeeping. If you want to remember the purpose of borrowing money, you must first remember the balance sheet. In accounting, debit means increase, while shipper means decrease. If there is a loan, there must be a loan, and the loan must be equal. If the account increases, it will decrease, otherwise the account will be uneven. Assets, expenses and costs, debits increase and credits decrease. Debt, owner's equity, income category, debit decrease, debit increase.

What's the difference between an accounting debit and a credit?

What does accounting borrowing mean?

1, debit and credit: it is the accounting symbol in the accounting debit and credit bookkeeping method. No matter what industry, accounting methods, accounting principles and accounting rules are the same. As long as you master the rules of debit and credit bookkeeping, all other problems will be understood.

2. Look at the debit and credit bookkeeping method from the account structure.

The basic structure of a loan account is: the borrower on the left and the lender on the right, but which party's registration increases and which party's registration decreases depends on the economic content reflected in the account. Can be divided into four categories:

(1) Asset account: increase is debited, decrease is credited, and if there is a balance at the end of the period, it is debited.

(2) Equity (liabilities and owners' equity) account: the increase is credited, the decrease is debited, and if there is a balance at the end of the period, it is credited.

(3) Cost account: debit increase, credit decrease or write-off amount. There is no balance after the general expenses are carried forward. If there is a balance, it is debited.

(4) Income and profit account: credit increase, debit decrease or write-off amount, and there should be no balance at the end of the period after carrying forward income and profit.

3. Look at the debit and credit bookkeeping method from the bookkeeping rules.

The bookkeeping rule of debit and credit bookkeeping method is "if there is a loan, there must be a loan, and the loan must be equal".

What does accounting borrowing mean?

First, the use of account classification in accounting reflects the changes of accounting elements and their results, and accounts are divided into left and right sides. Under the debit and credit bookkeeping method, the left side of the account is called debit and the right side is called credit. The debit and credit records of all accounts increase and decrease in opposite directions, that is, one record increases and the other record decreases. Whether "borrowing" means increase or "lending" means increase depends on the nature of the account and the nature of the recorded economic content. Generally speaking:

1. The increase of assets, costs and expenses accounts is indicated by "debit" and the decrease is indicated by "credit";

2. The increase of liabilities, owners' equity and income accounts is represented by "debit" and the decrease is represented by "debit".

3. The structure of allowance account is just the opposite of that of adjustment account.

Second, explain

1. The accounting identity is "assets = liabilities+owners' equity".

The change of funds caused by the occurrence of a business is nothing more than the following types: (1) Both sides of the equation increase together; ② Both sides of the equation are the same; (3) increase and decrease on the left side of the equation; The right half of the equation is simplified. But no matter how it changes, it will not destroy the equilibrium relationship of the equation.

2. The debit and credit bookkeeping method is a double-entry bookkeeping method with "debit" and "loan" as bookkeeping symbols. Its bookkeeping rule is "where there is a loan, there must be a loan, and the loan must be equal". Examples of using loans in the above four situations:

(1) Borrow short-term loans from banks. When bank deposits (assets) increase, they are debited, while short-term loans (liabilities) increase, they are credited.

(2) Pay the tax payable last month. Bank deposits (assets) are reduced and credited, and taxes owed to tax authorities ("tax payable" liabilities) are also reduced and debited.

4 In accounting, how to distinguish between lenders and borrowers?

In accounting, lenders and borrowers have lost their original meanings and only indicate the direction of accounting.

To distinguish between debit and credit, we need to first master the relationship between accounting rules and debit and credit. The debit and credit bookkeeping methods of different accounting elements are different: 1. Asset account debit: increase credit: decrease balance: in debit 2. Debt and owner's equity account loan: increase loan: decrease balance: in lender 3. Expense account debit: increase loan: decrease ending balance 4. Income account credit: increase debit: decrease ending balance.