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작성자 Gennie 댓글 0건 조회 27회 작성일 24-07-05 14:55

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To make an entry, the bookkeeper makes some entries within debit side of the ledger (debits) and one or more entries around credit side (credits). All entries are positive numbers and debits must equal credits. Into which column do you determine any particular entry? An easy way don't forget is that the accounts that represent dollars increase with debits and reduce with credit. All other accounts are overturn - they increase with credits and decrease with debits.

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