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credit與debit在T account中的含義與用法

在journal entry記錄里面，cash屬于credit，為什么在畫T account的時(shí)候Cash在左邊。credit不應(yīng)該在右邊嗎

Accrual and Prepayment 2022-02-14 11:06:15

問題來源：

2. Expenses

2.1 Accrued expenses (Accruals)

A sole trader started his business on 1st of February 2007 and receives his business gas bill quarterly in arrears. In the year ended 31st December 2007 the following bills were received and paid on the dates indicated:

30/04/07（2,3,4）

$300

31/07/07（5,6,7）

$310

31/10/07（8,9,10）

$300

【手寫體】

2.2  Prepayments

Julie starts her business on 1st August 2007, and pays her business insurance for the year to 31st July 2008 totaling $1,800.  Her year end is 31st December each year.

What charges for insurance would be stated in the income statement for the period ended 31st December 2007?

【手寫體】

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王老師

2022-02-17 10:41:16 1202人瀏覽

哈嘍！努力學(xué)習(xí)的小天使：

這個(gè)T account是expense的T account ，借記費(fèi)用，cash是老師標(biāo)記的對(duì)方科目。

每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的，加油！

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