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Số người truy cập: 63,827,733

 Về nguyên tắc định khoản Nơ/Có trong việc ghi chép tài khoản kế toán

Tác giả hoặc Nhóm tác giả: Trần Thị Nga
Nơi đăng: Tạp chí: TC kế toán và kiểm toán; Số: 10/2012 (109);Từ->đến trang: 28-29;Năm: 2012
Lĩnh vực: Kinh tế; Loại: Bài báo khoa học; Thể loại: Trong nước
TÓM TẮT
ABSTRACT
The article explains about the establishment of recording principle in to asset account, equity account, liability account, revenue account, expense account. According to the author, this principle can be explained by two ways: The first approach: Principle of clause debit/credit in the recording of accounting origins from the history of double entry bookkeeping and bank. Double entry bookkeeping is considered as “backbone” of accounting and it was discovered by Luca Pacioli – Francix Priest (1445, 1517) in the period of war. In the war, everything can be destroyed except religious places such as churches. It may be the result why churches were chosen to keep the property of rich families. With the increasing number of holding property, the churches have to upgrade more equipment and collect fee for this kind of economic transaction (this is the foundation for bank transaction). The duty of recording for this kind of transaction belongs to the priest. In case of churches, recording on debit side of asset account when received the assets of other people is easy to understand because it was not the churches’ property. On the contrary, when the properties were returned to owners, the credit side of asset account was recorded. As a result, asset account only had the closing balance on the credit side. According to Latin language, debit means receiving or value receiving and credit means giving or value giving. From that time onward, this style of recording spreads in accounting community and becomes a accounting recording principle. The second approach: of clause debit/credit in the recording of accounting origins from the accounting equation. According to the expanding accounting equation: Assets + expenses = equities + liabilities + revenues, incomes It can be imaged that two sides of accounting equation equivalent to two sides of an account. Assets and expenses are on the left hand side of the equation, as a result, the first transaction in to these accounts or the increase of assets and expenses is recording on the left hand side/debit side of these accounts. Equities, liabilities, revenues, incomes account are on the fight hand side of the equation, as a result, the first transaction in to these accounts or the increase of equities, liabilities, revenues, incomes is recording on the right hand side/credit side of these accounts.
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