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yo yo yo yo yo CPA strength back with another pattern in five minutes DC ADE LER debit credit asset draw expense liability equity revenue you're gonna
write that down like this DC a blur first thing on your paper and what does
it all mean then you're gonna take it from this and then once you can once you
can write it down detailer then you're gonna write up here a debit debit credit
DC aid asset I put wins it cuz that's the draw asset
draw expense and then on the credit side liability equity revenue
this is a double this is a double entry accounting system as made by Luca Paoli
and like late late 1400s the double entry accounting system which means
there's two and it's a balancing system of balances where the balance sheets the
very biggest thing in in accounting so for every transaction it's either gonna
be a debit or credit okay and neither is good or bad debit is just left credit is
just right neither good or bad that's the first thing
each since we have balance sheets and everything balances around the debits
are always always always going to keep equal the credits always always always
always always so that's very important as well every transaction there's a
debit and a credit and they're always equal every transaction is also going to
be either an asset it's gonna be it or it's going to be a withdraw or a draw
it's either going to be an expense it's gonna be a liability it's gonna be an
equity it's gonna be a revenue so it's going to be one of these six all right
it's going to be either an aid or allure any transaction is going to be one of
these six and it's also going to be either a debit or a credit so a certain
transaction is going to be an asset and a dammit but it can also be an asset
could also be a credit so basically an assets gonna be their
debit or credit and draw a withdrawal team you have an accredited expense
governor credit if they're going up if you have an asset like cash and it is
going up or increasing you would have it on it would be a debit if it was
decreasing you would have it on the credit
so an asset all of these these are all in their positive forms asset and
liabilities are all in their positive forms no liability can be either a
credit for the liabilities going up it's going to be credit same with equity and
revenue if liability equity revenue if these are going up in value you would
credit them if either of these three are going down in value you would you would
debit it so this is the positive side for these three and the negative sign
for these three and vice versa there's a thing called a balance sheet and that's
the that's really the coup d'etat of all this stuff is the the top top balance
sheet assets see equals liabilities plus equity so right here right here
assets equal liabilities plus equity is the balance sheet it's also called the
the accounting equation I guess the basic accounting equation also and so
that balances its left and right side also there is an income statement which
is very important I would say the second most important statement or sheet to the
balance sheet so that is revenues minus expenses and right here and that's the
income statement and come statement so if you can just remember DC abler and
you know maybe watch this video a couple times this is this is how I've thought
of stuff now I made my accounting for beginners number one about two years ago
so I do accounting it every day I live in Breathitt County and it's my life I
try to make it easier for people to understand I love teaching it so I've
come back and this is me two years later trying to teach this again I believe I
did a DCA blur at 50 but I'm always trying to take what you're
and then give something better back I'm trying to be the best teacher I can
possibly be so you can look at my my playlist of videos I have I'm gonna run
this up to a hundred it's going to be my classic series so depending on when when
you see this I'm gonna have a hundred videos of accounting for beginners that
if you watch the whole hundred you're gonna really know a lot of stuff you're
gonna get it I believe it's helped thousands of people and I'm hoping you
know I've helped thousands I'm hoping to reach ten thousands a hundred thousand
so please share the Facebook my markers everything on the road I'm so happy I
love this and I can't wait I can't wait to make my video for tomorrow alright


初學者會計#89 /五分鐘會計/資產負債表和損益表 (Accounting for Beginners #89 / ACCOUNTING in Five Minutes / Balance Sheet & Income Statement)

54 分類 收藏
王惟惟 發佈於 2020 年 1 月 13 日
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