The cost and assets are the same, so remember carefully and don't screw it up.
The profit and loss accounts should be distinguished, and the expense income is unusual.
If the income increases, the lender will look at it and reduce the debit to carry it forward.
Extended data:
Using chromatography to teach accounting entries is intuitive and clear, and can achieve ideal teaching results. The steps are as follows:
1. Analyze and list the accounting subjects involved in economic business.
2. Analyze the nature of accounting subjects, such as assets and liabilities.
3. Analyze the amount changes of each accounting subject.
4. According to the economic content (increase or decrease) reflected by the borrowers and borrowers of various accounts in the second and third steps, judge the direction of accounting subjects.
5. Prepare accounting entries according to the bookkeeping rules that there must be a loan and a loan must be even.