1. Beginners in accounting, get the original vouchers, but can't see the accounting entries, which is normal. There is no knowledge that can be learned immediately. Don't worry, take your time;

2. First of all, remember: "Where there is a loan, there must be a loan, and the loan must be equal. Double entry bookkeeping rules:

3. Make it clear: asset account: the amount of assets registered by the borrower increases, while the amount of assets registered by the lender decreases, and the balance is in the borrower, indicating the actual balance of enterprise assets.

Liabilities and owners' equity subjects: registered debts of lenders and owners' equity increased, registered debts of borrowers and owners' equity decreased, and the balance was beneficial to lenders, indicating the actual amount of outstanding debts and owners' equity.

The direction of the cost account is the same as that of the asset account.

Profit and loss account: the increase of credit registration income and the decrease of debit registration income in income account (carry-forward), and there is no balance in this account after the income in the period is not carried forward.

After the debit registration fee of expense account increases and the credit registration fee decreases, this kind of account has no balance.

4. Learn to analyze economic business slowly and find the accounting subjects related to lending, so that you can understand the accounting entries reflected in the original vouchers on the way. Finally, I wish you progress in your study!