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The document provides examples of basic accounting transactions and the corresponding debit and credit entries. It shows how purchases, expenses, income, loans, payments to creditors and receipt of cash are recorded. For each transaction, the affected accounts are listed along with whether the account is increased or decreased. The appropriate debit and credit entries are then provided according to the rules that increases in assets and expenses are debited, and increases in liabilities, income and capital are credited.
The document provides examples of basic accounting transactions and the corresponding debit and credit entries. It shows how purchases, expenses, income, loans, payments to creditors and receipt of cash are recorded. For each transaction, the affected accounts are listed along with whether the account is increased or decreased. The appropriate debit and credit entries are then provided according to the rules that increases in assets and expenses are debited, and increases in liabilities, income and capital are credited.
The document provides examples of basic accounting transactions and the corresponding debit and credit entries. It shows how purchases, expenses, income, loans, payments to creditors and receipt of cash are recorded. For each transaction, the affected accounts are listed along with whether the account is increased or decreased. The appropriate debit and credit entries are then provided according to the rules that increases in assets and expenses are debited, and increases in liabilities, income and capital are credited.
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