First: it should be borrowed first and then lent, with the borrower at the top and the lender at the bottom;

Second: the credit bookkeeping symbol, account and amount should be followed by a space after the debit, indicating that the debit is on the left and the credit is on the right.

There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries include one loan and many loans, one loan and many loans and many loans.

It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.

Extended data:

According to the number of accounts involved, accounting entries can be divided into simple entries and compound entries.

A simple entry refers to an accounting entry involving only two accounts, that is, an accounting entry that borrows a loan; A compound entry refers to an accounting entry involving two or more accounts (not including two).

Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, accounting entries that borrow a loan. First of all, you need to know the definition and content of each subject. In this way, as soon as you see the problem, you can understand which economic business belongs to which discipline.

Secondly, there must be loans, loans must be equal, and assets are equal to equity plus debt. Then, we can infer what the lender remembers according to the borrower, and the borrower infers what the borrower remembers according to the lender. It is also necessary to distinguish which subjects are debit increase and which subjects are credit decrease. Which is debit decrease or credit increase?

Divide all accounting subjects into assets and liabilities. Any increase in asset categories is debited and any decrease in asset categories is credited; Any increase in liabilities is credited and any decrease in liabilities is debited.

Divide all accounting subjects into "capital occupation and expenditure category" and "capital source and income category", with the former increasing loans and reducing loans; The latter reduces the debit and increases the credit. The principle that should be followed when making accounting entries is that "if there is a loan, there must be a loan, and the loan must be even".

Baidu Encyclopedia-Accounting Entry