{"id":1361,"date":"2021-10-11T13:53:44","date_gmt":"2021-10-11T08:53:44","guid":{"rendered":"https:\/\/solutionspk.com.pk\/estore\/?p=1361"},"modified":"2023-08-29T14:55:01","modified_gmt":"2023-08-29T09:55:01","slug":"top-accounting-terms-every-business-owner-needs-to","status":"publish","type":"post","link":"https:\/\/solutionspk.com.pk\/estore\/top-accounting-terms-every-business-owner-needs-to\/","title":{"rendered":"Top Accounting Terms Every Business Owner Needs To Know"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Correcting journal entry examples<\/a><\/li>\n<li><a href=\"#toc-1\">Debit and Credit in Double-Entry Accounting<\/a><\/li>\n<li><a href=\"#toc-2\">Debit and Credit Accounts<\/a><\/li>\n<li><a href=\"#toc-3\">How do you memorize debits and credits?<\/a><\/li>\n<li><a href=\"#toc-4\">Margin Debit<\/a><\/li>\n<li><a href=\"#toc-5\">Best POS Systems For Small Business: 2023 Guide To Choosing The Best POS For Your Small Business<\/a><\/li>\n<li><a href=\"#toc-7\">What is the rule for debits and credits?<\/a><\/li>\n<\/ul>\n<\/div>\n<p>Understanding this equation is vital for grasping the concept of debits and credits, as the equation helps us decide whether to debit or credit an account in a transaction. In the second part of the transaction, you&#8217;ll want to credit your accounts receivable account because your customer paid their bill, an action that reduces the <a href=\"https:\/\/accountingcoaching.online\/how-to-do-debits-and-credits-expert-accounting\/\">How to Do Debits and Credits: Expert Accounting Advice<\/a> accounts receivable balance. Again, according to the chart below, when we want to decrease an asset account balance, we use a credit, which is why this transaction shows a credit of $250. In double-entry accounting, any transaction recorded involves at least two accounts, with one account debited while the other is credited.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,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\" width=\"250px\" alt=\"How to Do Debits and Credits: Expert Accounting Advice\" \/><\/p>\n<p>A common way that accountants often use to remember whether to credit or debit an account is using DC ADE LER. Put very simply, debits (dr.) always go in the left column of a t-account and credits (cr.) always go in the right column. You will also need to increase the value of the bank loan account by $1000.<\/p>\n<h2 id=\"toc-0\">Correcting journal entry examples<\/h2>\n<p>They&#8217;re two different ways of recording transactions in your business&#8217;s accounting system. Every time money goes in or out of your business, you&#8217;ll need to record it in your books. You can record it either as a debit or a credit, depending on the transaction type. To know whether you should debit or credit an account, keep the accounting equation in mind. Assets and expenses generally increase with debits and decrease with credits, while liabilities, equity, and revenue do the opposite. Inventory is an asset, which we know increases by debiting the account.<\/p>\n<div>\n<div>\n<h3>Why is debits and credits so hard?<\/h3>\n<\/div>\n<div>\n<div>\n<p>The accounting terms &apos;debit&apos; and &apos;credit&apos; are always going to be difficult to grasp if you keep trying to relate them to other uses of these terms in everyday life. Confusion created from a long history: The concept of &apos;debit&apos; and &apos;credit&apos; originated over 500 years ago with the Venetian merchants.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Centralize, streamline, and automate end-to-end intercompany operations with global billing, payment, and automated reconciliation capabilities that provide speed and accuracy. Ignite staff efficiency and advance your business to more profitable growth.  Improve the prioritization of customer calls, reduce days sales outstanding, and watch productivity rise with more dynamic, accurate, and smarter collection management processes. Understand customer data and performance behaviors to minimize the risk of bad debt and the impact of late payments. Monitor changes in real time to identify and analyze customer risk signals. A business might issue a debit note in response to a received credit note.<\/p>\n<h2 id=\"toc-1\">Debit and Credit in Double-Entry Accounting<\/h2>\n<p>For example, you might enter the wrong amount for a transaction or post an entry in the wrong account. You must make correcting journal entries as soon as you find an error. Correcting entries ensure that your financial records are accurate. Although the IRS allows all businesses to use the accrual method of accounting, most small businesses can instead use the cash method for tax purposes. The cash method can offer more flexibility in tax planning because you can sometimes time your receipt of revenue or payments of expenses to shift these items from one tax year to another. You record an expense when you receive goods or services, even though you may not pay for them until later.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,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\" width=\"251px\" alt=\"How to Do Debits and Credits: Expert Accounting Advice\" \/><\/p>\n<p>We\u2019ve put together a chart showing how debits and credits affect different types of accounts. Keep in mind that we\u2019ve provided very basic examples above and many journal entries will use more than two accounts. If you then made a payment of $50, the new balance would be $1,050 (a credit of $50 decreased the balance by $50). It\u2019s important to keep track of both debits and credits so that you know what your current balance is at all times. Most accounting software forces you to keep your books in balance because it will not allow you to save an entry that doesn\u2019t have equal credits and debits. One option is to create two separate ledgers, one for debits and one for credits.<\/p>\n<h2 id=\"toc-2\">Debit and Credit Accounts<\/h2>\n<p>If you\u2019re unsure when to debit and when to credit an account, check out our t-chart below. But how do you know when to debit an account, and when to credit an account? Talk to bookkeeping experts for tailored advice and services that fit your small business.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,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\" width=\"254px\" alt=\"How to Do Debits and Credits: Expert Accounting Advice\" \/><\/p>\n<p>When a company pays rent, it debits the Rent Expense account, reflecting an increase in expenses. Another confusion with debit and credit accounts is something we covered briefly with DC ADE LER and it\u2019s how debit and credits affect different accounts. Xero is an easy-to-use online accounting application designed for small businesses. Xero offers a long list of features including invoicing, expense management, inventory management, and bill payment. Finally, you will record any sales tax due as a credit, increasing the balance of that liability account.<\/p>\n<h2 id=\"toc-3\">How do you memorize debits and credits?<\/h2>\n<p>Having a debit balance in<br \/>\nthe Cash account is the normal balance for that account. It is a good idea to familiarize yourself with the type of<br \/>\ninformation companies report each year. Peruse Best Buy\u2019s 2017 annual<br \/>\nreport to learn more about Best<br \/>\nBuy. Take note of the company\u2019s balance sheet on<br \/>\npage 53 of the report and the income statement on page 54.<\/p>\n<p>Cost of goods sold refers to any cost related to making or assembling items or services you sell. Generally, the total is calculated by summing up the amount you spent on inventory and labor. You want each account to be a few numbers apart from each other (ex. 1010 cash, 1020 petty cash, 1030 checkings, 1040 savings). This way, you  can go back and add more accounts as your company grows without losing the effective organization of preexisting accounts. Those with a CPA qualification have more credibility and expertise than regular accountants. A CPA can create audits and review reports as well as legally represent your business in front of the IRS \u2014 two things a regular accountant can\u2019t do.<\/p>\n<p>Learn more details about the elements of a balance sheet below. In addition, credit cards may offer additional insurance on purchases or make it easier to request a refund or a return. When you put money in your checking account, it belongs to you, not to the bank. Actually, they do, but they look at it from their point of view, not yours. When you take money out of your account, they will debit it.<\/p>\n<div>\n<div>\n<h3>Why is debit and credit so hard to understand?<\/h3>\n<\/div>\n<div>\n<div>\n<p>In a simple system, a debit is money going out of the account, whereas a credit is money coming in. However, most businesses use a double-entry system for accounting. This can create some confusion for inexperienced business owners, who see the same funds used as a credit in one area but a debit in the other.<\/p>\n<\/div><\/div>\n<\/div>\n<p>We recommend opening two accounts \u2014 one checking account and one savings account, the latter in which you\u2019ll stash money for taxes and unforeseen expenses. And remember, before you can open any business accounts, you must have a registered business name. For your first order of business, decide where to keep your money.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Correcting journal entry examples Debit and Credit in Double-Entry Accounting Debit and Credit Accounts How do you memorize debits&hellip;<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":["post-1361","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/posts\/1361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/comments?post=1361"}],"version-history":[{"count":1,"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/posts\/1361\/revisions"}],"predecessor-version":[{"id":1362,"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/posts\/1361\/revisions\/1362"}],"wp:attachment":[{"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/media?parent=1361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/categories?post=1361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/solutionspk.com.pk\/estore\/wp-json\/wp\/v2\/tags?post=1361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}