Under the debit and credit bookkeeping method, the basic structure of the account is divided into two parts, the left is called "debit" and the right is called "credit". However, which party registers the increased amount and which party registers the decreased amount depends on the economic content and nature reflected in the account. Accounts are generally divided into assets, liabilities, owners' equity, costs, income and profits.

The title of accounting entries is the focus of accounting check. It is a key and difficult point to confirm the lending relationship of accounting entries. We can remember the relationship between them in the following ways. As long as we remember these relationships, the topic of accounting entries is not difficult, and we will easily find clues to do it.

Asset category: the borrower reacts when the asset increases, and the lender reacts when the asset decreases.

Expense category: Expense increases the borrower's response, while expense decreases the lender's response.

Liabilities: Liabilities increase the lender's response, while liabilities decrease the borrower's response.

Owner's equity category: owner's equity increases the lender's response, while owner's equity decreases the borrower's response.

Income category: the lender's response to income increase and the borrower's response to income decrease.

To make accounting entries, step 1: find an account, step 2: analyze which element the account belongs to, step 3: determine what has changed, and step 4: reflect its lending relationship with a formula.