{"id":8663,"date":"2021-05-27T17:12:14","date_gmt":"2021-05-27T17:12:14","guid":{"rendered":"https:\/\/www.cuistar.com\/?p=8663"},"modified":"2023-06-15T13:06:32","modified_gmt":"2023-06-15T13:06:32","slug":"what-is-double-entry-bookkeeping-debit-vs-credit","status":"publish","type":"post","link":"https:\/\/www.cuistar.com\/my\/what-is-double-entry-bookkeeping-debit-vs-credit\/","title":{"rendered":"What is Double Entry Bookkeeping? Debit vs  Credit Accounting"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Double Entry Bookkeeping<\/a><\/li>\n<li><a href=\"#toc-1\">Use accounting software<\/a><\/li>\n<li><a href=\"#toc-2\">Double Entry Accounting Examples (Step-by-Step)<\/a><\/li>\n<li><a href=\"#toc-3\">Table of Contents<\/a><\/li>\n<li><a href=\"#toc-7\">How Do You Start Double-Entry Bookkeeping?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" loading=\"lazy\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"250px\" alt=\"double entry bookkeeping\"\/><\/p>\n<p>The exact date that double-entry bookkeeping was invented is not known. There are recorded instances of double-entry bookkeeping from as far back as 70 A.D. If you&#8217;re using the&nbsp;wrong credit or debit card, it could be costing you serious money.<\/p>\n<ul>\n<li>Using an accounting software program is one of the easiest ways to start double-entry bookkeeping.<\/li>\n<li>They decide on the generally accepted accounting principles (GAAP), which are the official rules and methods for double-entry bookkeeping.<\/li>\n<li>The chart below summarizes the impact of a debit and credit entry on each type of account.<\/li>\n<li>To account for the credit purchase, entries must be made in their respective accounting ledgers.<\/li>\n<li>Contrary to single-entry accounting, which tracks only revenue and expenses, double-entry accounting tracks assets, liabilities and equity, too.<\/li>\n<li>By balancing debits and credits, and entering each transaction into the corresponding asset, liability, or equity accounts, the equation remains in balance.<\/li>\n<\/ul>\n<p>The examples below will clarify the rules for double-entry bookkeeping. In single-entry accounting, when a business completes a transaction, it records that transaction in only one account. For example, if a business sells a good, the expenses of the good are recorded when it is purchased the good, and the revenue is recorded when the good is sold. With double-entry accounting, when the good is purchased, it records an increase in inventory and a decrease in assets. When the good is sold, it records a decrease in inventory and an increase in cash (assets). Double-entry accounting provides a holistic view of a company&#8217;s transactions and a clearer financial picture.<\/p>\n<h2 id=\"toc-0\">Double Entry Bookkeeping<\/h2>\n<p>If a balance sheet is available and does not require you to add any information beyond the date of the report, the software is using a double-entry accounting system. The payments that are made into and from these accounts as a result of a transaction can be recorded as either a debit or a credit. Some historians cite evidence of people using the double-entry method almost 2,000 years ago in the Middle East, but it became more widely used during the Italian Renaissance. Credit is often given to Luca Pacioli, a 15th-century Venetian friar and mathematician who wrote a treatise on the subject. When you debit a stockholders&#8217; equity account, you increase its balance; when you credit a stockholders&#8217; equity account, you decrease its balance.<\/p>\n<p>There are usually 10 steps of a complete accounting cycle and all steps require the use of double-entry accounting. For example, one of the steps of the accounting statements is to journalize entries for transactions, which involves <a href=\"https:\/\/marketresearchtelecast.com\/financial-planning-for-startups-how-accounting-services-can-help-new-ventures\/292538\/\">bookkeeping for startups<\/a> the use of the double-entry system as two entries are recorded. The double entry system is used to satisfy the principle of the accounting equation which says that the assets are equal to liabilities and owner\u2019s equity.<\/p>\n<h2 id=\"toc-1\">Use accounting software<\/h2>\n<p>Many or all of the products featured here are from our partners who compensate us. This influences which products we write about and where and how the product appears on a page. We believe everyone should be able to make financial decisions with confidence. Finance Strategists is a leading financial literacy  non-profit organization priding itself on providing accurate and reliable financial information to millions of readers each year. At Finance Strategists, we partner with financial experts to ensure the accuracy of our financial content.<\/p>\n<div style='text-align:center'><iframe width='569' height='310' src='https:\/\/www.youtube.com\/embed\/yYX4bvQSqbo' frameborder='0' alt='double entry bookkeeping' allowfullscreen><\/iframe><\/div>\n<p>You make two more entries, one in your cash (asset) account, and one in accounts receivable (asset). This time you are receiving $1000 into your cash account, a debit; moving money from accounts receivable, is a credit. Once again the credit and debit balance the asset side of the accounting equation. You make two entries, one in your sales (asset\/income) account, and one in accounts receivable (asset). Since your customer hasn\u2019t paid the invoice the sale isn\u2019t finalized.<\/p>\n<h2 id=\"toc-2\">Double Entry Accounting Examples (Step-by-Step)<\/h2>\n<p>The double entry system can largely be credited with the development of modern accounting. It defined the methods for accurate record  keeping across any industry. Every transaction involves a debit entry in one account and a credit entry in another account. This means that every transaction must be recorded in two accounts; one account will be debited because it receives value and the other account will be credited because it has given value.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"double entry bookkeeping\"\/><\/p>\n<p>Designed for freelancers and small business owners, Debitoor invoicing software makes it quick and easy to issue professional invoices and manage your business finances. Debit and credit represent the increase or decrease in the value of an account. Also, an entry for the same amount is made on the credit side of the Cash In Hand Account because cash is an asset and is decreasing.<\/p>\n<p>The trial balance labels all of the accounts that have a normal debit balance and those with a normal credit balance. The total of the trial balance should always be zero, and the total debits should be exactly equal to the total credits. The cash balance declines as a result of paying the commission, which also eliminates the liability. The reason your debit card is called a debit card is because the bank shows your balance as a liability because they owe your money to you\u2014in essence, they are just holding it for you. The accounting equation forms the foundation of double-entry accounting and is a concise representation of a concept that expands into the complex, expanded, and multi-item display of the&nbsp;balance sheet.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"250px\" alt=\"double entry bookkeeping\"\/><\/p>\n<p>As your business grows, so too will the complexity of your finances. Implementing a double-entry system of accounting will allow you to put your financial statements to better use so that you can measure your financial health and spot errors quickly. Once your chart of accounts is set <a href=\"https:\/\/www.apzomedia.com\/bookkeeping-startups-perfect-way-boost-financial-planning\/\">https:\/\/www.apzomedia.com\/bookkeeping-startups-perfect-way-boost-financial-planning\/<\/a> up and you have a basic understanding of debits and credits, you can start entering your transactions. Even with the above errors, the trial balance will remain in balance. The reason is that the total of the debit balances will still be equal to the total of the credit balances.<\/p>\n<h2 id=\"toc-4\">What is the Double Entry System?<\/h2>\n<p>When using the double-entry accounting system, two things must always be balanced. The general ledger, which tracks debit and credit accounts, must always be balanced. Additionally, the balance sheet, where assets minus liabilities equals equity, must also be balanced.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"255px\" alt=\"double entry bookkeeping\"\/><\/p>\n<p>Suppose a new company obtains a long\u2010term loan for $50,000 on August 1. The company&#8217;s cash account (an asset) increases by $50,000, so it is debited for this amount. Simultaneously, the company&#8217;s notes payable account (a liability) increases by $50,000, so it is credited for this amount. Both sides of the accounting equation increase by $50,000, and total debits and credits remain equal.<\/p>","protected":false},"excerpt":{"rendered":"<p>Content Double Entry Bookkeeping Use accounting software Double Entry Accounting Examples (Step-by-Step) Table of Contents How Do You Start Double-Entry Bookkeeping? The exact date that double-entry bookkeeping was invented is not known. There are recorded instances of double-entry bookkeeping from [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[76],"tags":[],"class_list":["post-8663","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/comments?post=8663"}],"version-history":[{"count":1,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8663\/revisions"}],"predecessor-version":[{"id":8664,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8663\/revisions\/8664"}],"wp:attachment":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/media?parent=8663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/categories?post=8663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/tags?post=8663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}