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  • yo what up cpa strength back for another

  • motherfucking video lo where's my cereal

  • what the fuck's my series called

  • accounting for beginners

  • this is number 17

  • this one is going to do t counts

  • I been getting a lot of questions on two

  • counts so that's why these videos coming

  • out so drop a question down there in the

  • comments if you want to see something

  • another video i write them down

  • I read all the comments are all the

  • questions for videos on my phone and

  • then you know if we get like three or

  • four five or 6i don't call i'll make

  • that video first know about that this

  • one is t-accounts side note i never

  • understood to account how they were

  • taught in the books how I learned it in

  • school and it's day 1 stuff so I really

  • think that that's a reason why I totally

  • struggled all through college and learn

  • this deep my DC aylar I didn't learn

  • that Intel studying for the cpa exam

  • after college the t account is like day

  • one stuff and I didn't know and that's

  • why I struggled so you I just need I

  • think you need to know the basics front

  • back left right account is like

  • beginning like day one stuff so i want

  • to show you that you don't need to use

  • two accounts you know maybe on your test

  • you might have to do a t-account but if

  • you write down scratch sheet of paper

  • doing your homework or test or quiz DC

  • aylar and right now what they mean

  • you're going to find the t-accounts

  • let's get into this T counts i forgot

  • have a pen in my hand or something . i

  • don't know why a t-account at the basic

  • level is an account title

  • yeah you know the account titles i guess

  • the

  • April you know is either going to be an

  • asset a draw and expense a liability

  • equity revenue and if you see here on CC

  • a blur

  • these are those the same account asset

  • draw experience liability equity revenue

  • and now this is and it's got a left side

  • and the right side the t account does

  • and debit is always left hand side

  • credit is always right inside but i

  • forgot a parenthesis over here

  • don't hate that's also with my DC alert

  • now if you notice em they call it a

  • t-account because looks like a tea mine

  • the DC a blur

  • you know is it is a t count as well

  • wow that was fucking exhausting doing

  • this is the t-accounts now I i got a

  • book so I treat it so it because i

  • wanted i wanted to have exactly what you

  • know they're teaching classes or what

  • you know how the masses learning but

  • boom show you right here

  • there we go so that is like 57 of this

  • book page 57 in this book i got enough

  • there was on for ten dollars use don't

  • want to make sure what your is but i

  • believe his debit and credit system

  • accounting has been going since like the

  • 14 hundreds so I think we're good for

  • five years

  • you know like when I think a

  • five-year-old ten-year-old basic

  • accounting book is going to be fine not

  • much changes with the debits and credits

  • they left and right somehow here so 464

  • whatever so what was that one ideal now

  • Bray sure you got that

  • account so this is this is in the book

  • this is mike how you learn to accounts

  • in school

  • this right here shows the same thing as

  • this DC aylar hello how do you remember

  • this when you're starting off and to

  • write that down scratch paper is going

  • to take forever

  • this just a teacher in school just

  • doesn't compute with my brain

  • if this works for you then by all means

  • do it

  • this is what works for me but i'm going

  • to show you its exact same thing as a

  • t-account Saudi sealord's exact same

  • thing

  • let's just start through with the

  • t-accounts now these that this is these

  • are how the account these are the

  • accounts pcs before every character has

  • a title Devon credits always left title

  • Democratic title Democrat title Democrat

  • title Democrat title have a credit what

  • I like doing DC a blur is just right

  • debit and credit once instead of a 3 46

  • different times and that's just me

  • let's see everything makes sense d

  • sealer to the book asset debit side goes

  • up credit side goes down

  • dcl or asset debit positive debit up

  • credit down works liabilities credit up

  • debit down DC a fleur-de-lis or

  • liability up a bit down but i already

  • said like interchangeable like positive

  • and negative and up and down for the

  • debits and credits and I might be a

  • little confusing

  • I just want to do how they have in the

  • books and then this is kind of my style

  • you can do whatever you want you can

  • think that these are the up

  • you know these are the opposition's and

  • not positive and negative you want to

  • fuck you want to do

  • ok let's get it third count we're gonna

  • look at owner's equity up credit

  • positive credit down debit equity yes

  • positive credit down debit let's look

  • for the owners drawing to count credit

  • down debit up DC a lawyer draw a bit up

  • credits out positive negative

  • let's go to revenue account credit up to

  • have it down revenue GCA large-hearted

  • up for positive debit down- these are

  • the positive sides or the outsides where

  • they fall I did like the opposite side

  • of number 16 if you were wondering I

  • think I give a breakdown DC learn and

  • accounting for beginner 16 or over

  • expenses who is fucking so Westing

  • expenses credit down damn it up that's

  • the t-account expenses get it up credit

  • down positive negative

  • ok so basically this is one of the

  • teaching but these are two accounts and

  • I'm trying what I'm trying to get as a

  • DC alert is a t-account and the way the

  • way the book of growth et countdown

  • Chinese you know it does some other does

  • some other things which are GCL or does

  • now

  • this is an equals right there also text

  • about some chippers more trying to get

  • my chip wassup dawg

  • it was chippers tights on the book they

  • say assets equal liabilities plus equity

  • that is the basic accounting equation DC

  • Hitler has them in because I say this is

  • an equal sign and assets equal

  • liabilities plus equity that's the

  • balance sheet so this is the balance

  • sheet there then it has off of owner's

  • equity has drawing account which

  • basically is negative equity right here

  • see it's like the other side of equity

  • because they comes it comes out of the

  • equity so right there that works for

  • their then it says only have the income

  • statement which is revenues minus

  • expenses and here we go here's the

  • income statement i'm going to get a lot

  • of questions for the t-accounts i only

  • used to eat council never understood he

  • counts if you do awesome but i find it

  • much more easy to just use dca learn as

  • a t-account the end of the video to some

  • words of encouragement you know I only

  • see haters when i'm looking in the

  • rearview call me ray charles because i

  • don't see fuckin haters anyways prunes

yo what up cpa strength back for another

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會計初學者#17 / T-Accounts / 借記和貸記 / Accounting 101 (Accounting For Beginners #17 / T-Accounts / Debits and Credits / Accounting 101)

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    陳虹如 發佈於 2021 年 01 月 14 日
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