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How To Write Credit Term Papers
IntroductionThe book keeping of the transactions of various forms involves the transfer of accounting entries in two different forms such as debit and the credit. The credit side of the journal represents the entries in the decreased form, whenever the liabilities equities are going to increase are recorded at the credit side. Assets and expenses when decrease in value gets credited. for example money is taken to be the current asset you can use it at any time and it can be taken away by any one in any form so when you pay a cash to some one your current account decreases that’s why we record the decrease of cash in credit side .as from the above examples when we record in our journal after the payment for a car that is
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Credit Writing
Decrease in asset:
Car …………….debit
Cash …………..credit
It means your cash which is your current account decreases will go towards the credit side because it is the decrease of asset
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Decrease In Liability
When ever your liability decreases recorded at the debit side and when ever liability increases it is recorded at the credit side. For example you made a payment to some one which was your liability in the previous months now you are going to pay such amount. You can write it as
Accounts payable …….debit
Cash…………………credit.
Accounts payable was your liability in the previous months now after the payment it is not your liability it is your asset because of the decrease in your liability you have to record the transaction in the credit side of the journal.
Increase In Asset
Now again coming towards the example of car purchase, you have purchased a car from the show room and the show room owner has also the maintained books of accounts he has to write in his journal the entry as:
Cash ………………debit
Car………………..credit.
Car was the asset of showroom owner after the sale of car it is going to decrease because of the decrease in the asset of the showroom owner he has submitted the decreased asset entry in the Credit side of the journal and due to the increase in the current assets after the sale he received a payment in the form of cash mow cash is his asset and due to increase he has recorded cash in the debit side of its journal.
Decrease In Expenses
Whenever you made payments of expenses such as the depreciation expense then your entry in the journal show:
Depreciation expense …………debit
Allowance for depreciation………..credit.
That is the depreciation is your expense for example you have a machine and it is now going to depreciate you are going to make payments for such expense after the payment your expense take the form of debit and the payment you made will be credited. So all of the discussion over the credit writing is that it shows the decreased accounts in the journal if our assets and expenses are decrease.
Conclusion
So we can say that the credits are the negative numbers. Are always showed in the decreased amounts .so every firm household or the large and small business corporations must records their increase and decrease of assets and liabilities expenses and equities in the recorded form and this recorded form we called the general journal.
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