Debit amount = credit amount. When the debit account is registered under the double-entry bookkeeping method, the same amount is also registered in the credit, so there is an accounting period in which the debit amount = credit amount. Debit balance = credit balance. Accounting identity assets = liabilities+owner's equity.

Under normal circumstances, the ending balance of assets accounts is in the debit side, and the ending balance of liabilities and owners' equity accounts is in the credit side, so there is debit balance = credit balance. The debit amount of asset class accounts indicates the increase of assets, while the credit amount indicates the decrease of assets, while the liabilities and owner's equity are just the opposite, while the credit indicates the increase and the debit indicates the decrease. The income account and the liability equity account are of the same nature, with the credit indicating an increase and the debit indicating a decrease. The cost expense account is the same as the asset account, with the debit indicating an increase and the credit indicating a decrease.

Extended data:

recordingrules

1, should have its own working mode: agency bookkeeping accounting should only accept the types of enterprises that it is good at, because different types of enterprises have different bookkeeping characteristics, such as processing and manufacturing, which has too many secondary subjects. A person may not be able to cover everything. In order to ensure the quality of service, accounting should only do what he is familiar with and good at. After a long time, you will have your own accounting model. After you have the model, you will be able to make accounts easily.

2, the efficiency of the work: at work, we must be careful not to do other things, such as listening to music, making phone calls, because the accounting work is very detailed, a decimal point difference will lead to corporate tax problems, moreover, the agency bookkeeping accountant is also the financial work of more than 10 enterprises, and the efficiency of the work is also very important. Only by doing several times a day can we get all the corporate customers in the tax return period, which is a problem you have to consider.

3. Overall planning method: Generally speaking, the order of accounting is as follows: bookkeeping-tax return-binding vouchers, but agency bookkeeping accounting can't do this. In order to improve work efficiency, agency bookkeeping accounting should learn to coordinate work links. For example, if you have fifty corporate customers, you should not finish one before making the next one, but record the accounts of these fifty companies, then file tax returns for these fifty companies, and then bind them together. Xiaobian tried this method, which can improve the work efficiency by 30%. At present, Shanghai Dieyou Finance has fully implemented this working mode.

4. Basis of establishing accounts: If you take over a new company, you should establish accounts for the enterprise before bookkeeping, and pay attention to establishing accounts as close as possible to the accounting subjects of other enterprise customers you serve, so that you can be more proficient. Of course, you can't ignore the actual business projects of the new company. If there are some subjects in the business projects that other enterprises don't have, you should establish one.

5. Customer's cooperation: Any clever bookkeeping accountant attaches great importance to the customer's cooperation. Only when the customer cooperates with your work can your work be completed in time. Therefore, after signing an agreement with the customer, you should communicate with the enterprise how to cooperate in the later stage and tell the enterprise what to do. If you don't do this, your company's financial work will be affected. You should know: corporate customers often don't know anything. You are his accountant. If you don't say anything, companies often don't know the importance of these things.

6, service attitude: Agency bookkeeping accounting strictly speaking, belongs to the service industry, that is, the service industry should pay attention to service attitude. Every month, some enterprises will have such and such questions to consult agency bookkeeping accounting. When accepting enterprise consultation, accountants must pay attention to what they say, answer enterprise questions in detail, and pay attention to less accounting terminology, because many enterprises can't understand. In fact, we know that enterprises are very concerned about the service attitude of accountants, which is also the difference between agency bookkeeping accounting and full-time accounting.

References:

Baidu Encyclopedia: Accounting Rules