ডেবিট ও ক্রেডিট নির্ণয়ের সবচেয়ে সহজ পদ্ধতি-How to remember Debit & Credit items [psbd24]
Debits and credits made easy! I guarantee that you will understand the accounting term debits and credits once and for all after watching this video! How do debits and credits work? Does a debit increase an account, and does a credit decrease an account? Or is it the other way around? What are the rules of debit and credit? That really depends on the type of account we are looking at. For balance sheet accounts, we essentially have three types of account. Assets accounts, where the natural state is for an asset account to have a debit balance. Liability accounts, where the natural state is for a liability account to have a credit balance. Equity accounts, where the natural state is for an equity account to have a credit balance. Assets increase with a debit. Liabilities and equity increase with a credit. For income statement accounts, we have two types of account. Expense accounts, where the natural state is for an expense account to have a debit balance. Revenue accounts, where the natural state is for a revenue account to have a credit balance. Expenses increase with a debit. Revenues increase with a credit.
This video tutorial will help Beginners of Accounting. Sometimes students get confused with DEBIT & CREDIT items. PEARLS is a superb mnemonic to remember debit and credit items in Accounting. This is very helpful for AAT Level 2 Bookkeeping transaction unit. Accounting lecture is a channel to help Accounting students across the globe. We help IGCSE Accounting, A Level accounting, LCCI Accounting, ACCA, CIMA, CAT, FIA, AAT and university Accounting up to PHD. Our video lectures are concise but comprehensive.
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