Rules for formulating accounting entries are known as "Golden Rules of Accounting".
Double Entry is in a sense, the “spine” of accounting and all data inputed will eventually be extracted from the accounting system [software or ledger books] to create a Trial Balance; from that a Statement of Comprehensive Income [Income Statement] and a Statement of Financial Position [Balance Sheet].
Our discussion table has been created for YOU to Learn, Listen, Talk, Teach. [LLTT]. We welcome all Accountants to contribute to a better understanding.
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