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Accounting Debit and Credit Cheat Sheet: Mastering the Foundation of Financial Record-Keeping
Author: Dr. Evelyn Reed, CPA, CMA, Ph.D. in Accounting – Dr. Reed is a Professor of Accounting at the prestigious Wharton School of the University of Pennsylvania and a seasoned accounting professional with over 20 years of experience in both academia and industry. Her expertise lies in financial accounting, managerial accounting, and auditing.
Publisher: Wiley Finance – Wiley Finance is a leading publisher of authoritative financial and accounting texts, known for its rigorous editorial process and commitment to accuracy and clarity.
Editor: Sarah Chen, CA – Sarah Chen is a Chartered Accountant with 15 years of experience in financial reporting and auditing for Fortune 500 companies. She has a proven track record of editing and fact-checking complex financial documents.
Keywords: accounting debit and credit cheat sheet, debits and credits, accounting basics, double-entry bookkeeping, financial accounting, accounting principles, bookkeeping cheat sheet, debit credit rules, accounting equation.
Summary: This comprehensive guide delves into the essential concepts of debit and credit in accounting, providing a practical "accounting debit and credit cheat sheet" to aid understanding. It explains the fundamental principles of double-entry bookkeeping, clarifies common misconceptions, and explores the implications of proper debit and credit application in various accounting scenarios. The article also highlights the crucial role of accurate debit and credit entries in maintaining financial integrity and making informed business decisions.
Understanding the Foundation: Your Accounting Debit and Credit Cheat Sheet
The accounting debit and credit cheat sheet is more than just a simple mnemonic; it's the cornerstone of double-entry bookkeeping – the universally accepted method of recording financial transactions. Mastering debits and credits is fundamental to understanding financial statements and making informed business decisions. Without a solid grasp of this core concept, interpreting financial data becomes significantly more challenging.
This "accounting debit and credit cheat sheet" aims to demystify this often-confusing aspect of accounting. The basic principle is simple: every transaction affects at least two accounts. One account will receive a debit, and at least one account will receive a credit. The total debits must always equal the total credits; this ensures the accounting equation (Assets = Liabilities + Equity) remains balanced.
#### The Debit and Credit Rules: Your Accounting Debit and Credit Cheat Sheet in Action
While the basic rule is simple, understanding which accounts are debited and credited requires careful consideration of the account type. Here’s a simplified breakdown, serving as your practical accounting debit and credit cheat sheet:
1. Asset Accounts: Debits increase, credits decrease. Assets are things the company owns (cash, accounts receivable, inventory, equipment, etc.).
2. Liability Accounts: Debits decrease, credits increase. Liabilities are what the company owes (accounts payable, loans payable, etc.).
3. Equity Accounts: Debits decrease, credits increase. Equity represents the owner's stake in the business (owner's capital, retained earnings, etc.).
4. Revenue Accounts: Debits decrease, credits increase. Revenue is income generated from business operations (sales revenue, service revenue, etc.).
5. Expense Accounts: Debits increase, credits decrease. Expenses are costs incurred in running the business (rent expense, salaries expense, etc.).
This concise summary forms the backbone of any effective accounting debit and credit cheat sheet. Memorizing these rules is paramount.
Beyond the Basics: Applying Your Accounting Debit and Credit Cheat Sheet
The true value of an accounting debit and credit cheat sheet lies in its application. Let's consider a few common scenarios:
Recording a Sale: When a company makes a sale on credit, it debits Accounts Receivable (increasing assets) and credits Sales Revenue (increasing revenue).
Paying an Expense: Paying rent involves debiting Rent Expense (increasing expenses) and crediting Cash (decreasing assets).
Taking Out a Loan: Borrowing money results in debiting Cash (increasing assets) and crediting Loans Payable (increasing liabilities).
Receiving Payment from a Customer: Receiving payment for a previous sale involves debiting Cash (increasing assets) and crediting Accounts Receivable (decreasing assets).
Understanding these applications, combined with your accounting debit and credit cheat sheet, empowers you to accurately record transactions and maintain a balanced accounting equation.
The Implications of Accurate Debit and Credit Entries
The accuracy of debit and credit entries is critical for several reasons:
Financial Statement Accuracy: Incorrect entries directly impact the accuracy of the balance sheet, income statement, and statement of cash flows, leading to misinformed decisions.
Tax Compliance: Inaccurate records can lead to tax penalties and legal issues.
Investor Confidence: Accurate financial statements build trust with investors and stakeholders.
Internal Control: A robust system of debit and credit entries is a key component of a strong internal control system.
Conclusion
This comprehensive overview and practical accounting debit and credit cheat sheet provide a solid foundation for understanding this essential aspect of accounting. Consistent application of these rules is crucial for maintaining accurate financial records, making informed business decisions, and ensuring the long-term success of any organization. Remember, mastering the art of debits and credits is the first step toward becoming a proficient accountant.
FAQs
1. What happens if debits and credits don't balance? This indicates an error in the recording process. A thorough review of all entries is required to identify and correct the mistake.
2. Can a single transaction have more than one debit and one credit? Yes, many transactions involve multiple accounts being debited and credited.
3. How can I improve my understanding of debits and credits? Practice is key. Work through numerous examples and use accounting software to simulate real-world transactions.
4. What resources are available beyond this cheat sheet? Numerous accounting textbooks, online courses, and tutorials offer further explanation and practice exercises.
5. Are there any exceptions to the debit and credit rules? While the general rules are consistent, some specialized accounting treatments may involve nuanced applications.
6. How does an accounting debit and credit cheat sheet help with auditing? Auditors use debits and credits to verify the accuracy and completeness of a company’s financial records.
7. Can I use an accounting debit and credit cheat sheet for different accounting systems? Yes, the fundamental principles of debits and credits apply universally across various accounting systems.
8. Is there a specific order for recording debits and credits in a journal entry? Debits are typically recorded first, followed by credits, but this is not strictly mandatory.
9. How does an accounting debit and credit cheat sheet relate to the accounting equation? The accounting equation (Assets = Liabilities + Equity) must always remain balanced, and accurate debit and credit entries ensure this balance is maintained.
Related Articles
1. Double-Entry Bookkeeping Explained: A detailed explanation of the double-entry system and its importance in accounting.
2. The Accounting Equation: A Comprehensive Guide: A thorough exploration of the accounting equation and its relationship to debits and credits.
3. Basic Accounting Principles for Beginners: A beginner-friendly introduction to key accounting concepts, including debits and credits.
4. Journal Entries: A Step-by-Step Guide: A practical guide to creating and understanding journal entries, emphasizing the use of debits and credits.
5. Understanding Financial Statements: An explanation of how debits and credits impact the preparation and interpretation of financial statements.
6. Common Accounting Errors and How to Avoid Them: A guide to identifying and preventing common mistakes in debit and credit entries.
7. Advanced Accounting Techniques for Debits and Credits: An exploration of more complex scenarios involving debits and credits.
8. Using Accounting Software to Manage Debits and Credits: A guide to using accounting software to simplify the management and accuracy of debit and credit entries.
9. The Impact of Technology on Debits and Credits: An examination of how technology has changed the way debits and credits are processed and managed.
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| accounting debit and credit cheat sheet: Debits and Credits Made Easy John Sebastian Strange, 2011-08 For most students in an Introductory Accounting course, the first week is a terrible experience -- learning the unusual concepts of debits and credits is a major headache. The purpose of Debits and Credits Made Easy is to eliminate the confusion surrounding debits and credits -- to present these concepts in a simple, straight-forward manner. |
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| accounting debit and credit cheat sheet: Principles of Accounting Volume 1 - Financial Accounting Mitchell Franklin, Patty Graybeal, Dixon Cooper, 2019-04-11 The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the why as well as the how aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization. |
| accounting debit and credit cheat sheet: Radically Simple Accounting Madeline Bailey, 2005-10-03 Radical Accounting introduces a new way of learning accounting that businesspeople-from students to stars-find engaging. This easy-to-learn system works with all accounting software, all types of private businesses, and individuals who are a business of one.Accounting is a way to keep score in business. One rule in private business is that everyone keeps track of his or her own score. Whether you do the bookkeeping yourself, or manage a bookkeeper, don't you want to know if you are wining, or losing. . .if your financial advisors are making sense, or nonsense? This is the primer!Finally, something new and different in accounting! The first user-friendly accounting book. Did you know that if you set up, or customize, your software chart of accounts according to your way of doing business, you'll easily understand your Profit and Loss Report and Balance Sheet-your scorecards with the world of business?Toss out those antiquated accounting books. Jump into a book you'll cherish. With humor and grace, you'll be guided to victory in your quest to gain control of your finances and make more profit!Contains QuickBooks® Accounting Software Tips. |
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| accounting debit and credit cheat sheet: The Barefoot Investor Scott Pape, 2019-06-12 ** Reviewed and updated for the 2020-2021 financial year** This is the only money guide you'll ever need That's a bold claim, given there are already thousands of finance books on the shelves. So what makes this one different? Well, you won't be overwhelmed with a bunch of 'tips' ... or a strict budget (that you won't follow). You'll get a step-by-step formula: open this account, then do this; call this person, and say this; invest money here, and not there. All with a glass of wine in your hand. This book will show you how to create an entire financial plan that is so simple you can sketch it on the back of a serviette ... and you'll be able to manage your money in 10 minutes a week. You'll also get the skinny on: Saving up a six-figure house deposit in 20 months Doubling your income using the 'Trapeze Strategy' Saving $78,173 on your mortgage and wiping out 7 years of payments Finding a financial advisor who won't rip you off Handing your kids (or grandkids) a $140,000 cheque on their 21st birthday Why you don't need $1 million to retire ... with the 'Donald Bradman Retirement Strategy' Sound too good to be true? It's not. This book is full of stories from everyday Aussies — single people, young families, empty nesters, retirees — who have applied the simple steps in this book and achieved amazing, life-changing results. And you're next. |
| accounting debit and credit cheat sheet: Accounting QuickStart Guide Josh Bauerle, CPA, 2018-10-10 THE ULTIMATE GUIDE TO ACCOUNTING FOR STUDENTS, BUSINESS OWNERS & FINANCE PROFESSIONALS! | UPDATED AND EXPANDED 3RD EDITION | The ONLY accounting book written by a CPA for both a small business owners and accounting students! Are you a student that wants to master the fundamentals of financial and managerial accounting? Then you NEED this book. Buy now and start reading today! Are you a business owner who wants to operate a successful and financial sound operation? Then you NEED this book. Buy now and start reading today! Meet Josh Bauerle, reluctant accounting student turned super CPA and author of Accounting QuickStart Guide, 3rd Edition. This revolutionary book expertly simplifies accounting fundamentals and is an invaluable resource for accounting students, business owners, bookkeepers, and other finance and record keeping professionals everywhere! Whether you are a business owner looking to boost your bottom line or an accounting student looking to boost your grade, this book will prove indispensable on your journey. Why do accounting students, business owners, and finance professionals love this book so much? Accounting QuickStart Guide smashes the myth that says accounting must be dry, dense, and difficult to learn. Josh Bauerle simplifies the core principles of accounting with entertaining stories and examples as well as clarifying illustrations and practice problems—all of which combine to provide learners a path to fast and effective mastery of the material. FOR BUSINESS OWNERS: Learn how to control your cash flow, audit-proof your business, and increase your profits. Accounting QuickStart Guide will teach you the key insights to boost your bottom line in an easy-to-read, informative format. FOR ACCOUNTING STUDENTS: Learn the fundamental principles of both financial and managerial accounting in an engaging and educating format that you simply will not find in any textbook. Understand core accounting concepts such as the fundamental accounting equation, financial statements, managerial accounting and more through practical, real-world examples. Utilize the Accounting QuickStart Guide to supplement existing material for high school, undergraduate, or graduate courses. You'll Learn: - The Logic and Methods of Classic Double-Entry Accounting! - Business Entity Types; Their Pros, Cons and Their Financial Statements! - The Principles of Financial Accounting, Managerial Accounting and Tax Accounting! - GAAP Standards and Why They Matter to Accountants! - How to Fraud-Proof Your Business Using Simple Accounting Tactics! *FREE ACCOUNTING DIGITAL RESOURCES Each book includes access to tons of online resources including workbooks, cheat sheets, calculators reference guides, chapter summaries and more! Follow the instructions in the book to receive your free digital resources.* *GIVING BACK* QuickStart Guides proudly supports One Tree Planted as a reforestation partner. |
| accounting debit and credit cheat sheet: A Dictionary of Accounting Jonathan Law, 2016-09-22 This best-selling dictionary includes more than 3,800 entries covering all aspects of accounting, including financial accounting, financial reporting, management accounting, taxation, auditing, corporate finance, and accounting bodies and institutions. Its international coverage includes important terms from UK, US, Australia, India, and Asia-Pacific. Over 150 new entries have been added to this edition to reflect the very latest developments in the accounting profession, e.g. Accounting Coucil, European Financial Stability Mechanism, and General Anti-Abuse Rule. In addition, existing entries have been updated to cover the latest developments, most notably the Financial Reporting Standard Applicable in the UK and the Republic of Ireland, which sets out new rules in areas such as goodwill, hedge accounting, and fair value accounting. There is increased coverage of topics such as corporate governance, accounting ethics, accounting scandals, and major firms and professional bodies. With its authoritative and accessible definitions and its wide-ranging coverage, this dictionary is essential for students and professionals in accounting and finance. It is also an ideal source of reference for anyone seeking a clear guide to the often-confusing world of accountancy terms. |
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| accounting debit and credit cheat sheet: Accounting, Grade 10 Elsabé Conradie, Derek Kirsch, Mandy Moyce, 2012-01-18 Study & Master Accounting Grade 10 has been especially developed by an experienced author team according to the Curriculum and Assessment Policy Statement (CAPS). The comprehensive Learner's Book includes: * case studies which deal with issues related to the real world, and move learners beyond the confines of the classroom * margin notes to assist learners with new concepts - especially GAAP flashes, that give learners guidance on General Accepted Accounting Practice * examples with solutions after the introduction of each new concept. The Teacher's File includes: * a daily teaching plan, divided into the four terms, that guides the teacher on what to teach per day and per week * moderation templates to assist teachers with assessment * solutions to all the activities in the Learner's Book. The CD-Rom with a PowerPoint presentation includes: * interactive examples to explain new concepts * links to all solutions to activities and assessments in the Learner's Book |
| accounting debit and credit cheat sheet: How to Read a Balance Sheet: The Bottom Line on What You Need to Know about Cash Flow, Assets, Debt, Equity, Profit...and How It all Comes Together Rick Makoujy, 2010-04-29 Put the most valuable business tool to work for you! The balance sheet is the key to everything--from efficient business operation to accurate assessment of a company’s worth. It’s a critical business resource--but do you know how to read it? How to Read a Balance Sheet breaks down the subject into easy-to-understand components. If you're a business owner or manager, this book helps you . . . Manage working capital Generate higher returns on assets Maximize your inventory dollars Evaluate investment opportunities If you're an investor, this book helps you . . . Determine the market value of a company's assets and operations Predict future earnings and trends Assess the impact of capital expenditures Identify potential red flags before the crowd How to Read a Balance Sheet gives you the bottom line of what you need to know about: Cash Flow * Assets * Debt * Equity * Profit and how it all comes together. |
| accounting debit and credit cheat sheet: QuickBooks Pro 2016 Quick Reference Training Card Tutorial Guide Cheat Sheet (Instructions and Tips) TeachUcomp Inc, 2015-10-05 Designed with the busy professional in mind, this 4-page quick reference guide provides step-by-step instructions in QuickBooks Pro 2016. When you need an answer fast, you will find it right at your fingertips. These easy-to-use quick reference guides are perfect for individuals, businesses and as supplemental training materials. Topics Include: The Chart of Accounts; Customers, Employees, and Vendors; Managing List Items; Sales Tax; Inventory; Other Items; Basic Sales; Price Levels; Billing Statements; Payment Processing; Entering and Paying Bills; Bank Accounts; Reporting; Estimating; Time Tracking; Payroll; Credit Card Accounts; The Loan Manager; Company Management. |
| accounting debit and credit cheat sheet: Accounting for People Who Think They Hate Accounting Anurag Singal, 2015-12-02 Financial statements serve as a report card for a business through which managers and entrepreneurs can know their exact financial positions. These financial statements are prepared only through financial accounting. The main purpose of financial accounting is to help entrepreneurs exercise control over their business activities by controlling total costs incurred so that they are able to earn higher profits. So, in order to understand where exactly the business stands financially, knowledge of financial accounting is imperative. What is financial accounting? Why do I need to understand it? How will it help me in my business? Why is it important to me? Or Is it important to me? These are some of the questions that surface in the minds of young and aspiring entrepreneurs when they start their business or are on the verge of starting one. This book aims to answer them in the most practical and comprehensible manner possible so that accounting is no longer a nightmare for them. |
| accounting debit and credit cheat sheet: Municipal Accounting for Developing Countries David C. Jones, 1984 This book addresses the need for a sound accounting system in local governments in developing countries. It is based on the principles of fund accounting rather than on those of commercial accounting. It takes the reader from basic principles of bookkeeping and municipal accounting to some of the most advanced concepts currently in use, including the pooling of loans. An important feature of this work is the large number of practical applications and examples. It also provides illustrations and applications of forms and records covering most circumstances likely to be encountered. The final chapter presents a framework for a complete accounting system for a local government loans fund, or a municipal bank. |
| accounting debit and credit cheat sheet: QuickBooks Pro 2014 Quick Reference Training Card Tutorial Guide Cheat Sheet (Instructions and Tips) TeachUcomp Inc, 2014-02-03 Designed with the busy professional in mind, this 4-page quick reference guide provides step-by-step instructions in QuickBooks Pro 2014. When you need an answer fast, you will find it right at your fingertips. These easy-to-use quick reference guides are perfect for individuals, businesses and as supplemental training materials. Topics Include: The Chart of Accounts; Customers, Employees, and Vendors; Managing List Items; Sales Tax; Inventory; Other Items; Basic Sales; Price Levels; Billing Statements; Payment Processing; Entering and Paying Bills; Bank Accounts; Reporting; Estimating; Time Tracking; Payroll; Credit Card Accounts; The Loan Manager; Company Management. |
| accounting debit and credit cheat sheet: Bookkeeping And Accounting In A Week Roger Mason, Roger Mason Ltd, 2012-06-08 Bookkeeping and Accounting In A Week is a simple and straightforward guide to accounts, giving you everything you need to know in just seven short chapters. From understanding the terminology to dealing confidently with accountants, you'll soon master the basics of bookkeeping and accounting, fast. This book introduces you to the main concepts of bookkeeping and accounting, giving you a basic knowledge and understanding together with practical and thought-provoking exercises. Whether you choose to read it in a week or in a single sitting, Bookkeeping and Accounting In A Week is your fastest route to success: - Sunday: The basic principles of bookkeeping - Monday: Different types of account and ledger - Tuesday: More aspects of bookkeeping - Wednesday: Preparation for the accounts - Thursday: The profit and loss account - Friday: The balance sheet - Saturday: Understanding published accounts ABOUT THE SERIES In A Week books are for managers, leaders, and business executives who want to succeed at work. From negotiating and content marketing to finance and social media, the In A Week series covers the business topics that really matter and that will help you make a difference today. Written in straightforward English, each book is structured as a seven-day course so that with just a little work each day, you will quickly master the subject. In a fast-changing world, this series enables readers not just to get up to speed, but to get ahead. |
| accounting debit and credit cheat sheet: Accounting for Managers William Webster, 2003-09-22 Translated into 16 languages! The reader-friendly, icon-rich Briefcase Books series is must reading for all managers at every level. All managers, whether brand new to their positions or well-established in the organizational hierarchy, can use a little brushing up now and then. The skills-based Briefcase Books series is filled with ideas and strategies to help managers become more capable, efficient, effective, and valuable to their organizations. While they don't need the knowledge of a CPA, all managers must still have a basic understanding of how money is tracked and accounted for in an organization. Using the sidebars and down-to-earth style that has become the Briefcase Books trademark, Accounting for Managers defines essential terms--from general ledger to chart of accounts--and, more importantly, discusses their applications in everyday business. It also introduces managers to popular accounting software programs and their use in tracking and allocating funds in the organization. |
| accounting debit and credit cheat sheet: Study and Master Accounting Grade 12 CAPS Learner's Book E. Conradie, Derek Kirsch, Mandy Moyce, Sophia M. Brink, 2013-07-05 |
| accounting debit and credit cheat sheet: Guy Wanjialin, 2004 A world without accounting means confusion and chaos. Accounting is not only used in the business world, but rather it is used by everyone in all types of situations. Tax touches every aspect of our lives. People are talking about tax on the TV, the radio, newspaper, and the Internet. Life has grown, as a whole, toward higher levels of complexity. The language of accounting and taxation is also expanding: More and more new words are created, and new meanings are added to the old words. Do you know the meaning of these words: ad hoc, accounting bath, below-water, blackout, capex, carve-out, e-tax, postil, Sarbanes-Oxley, strata...? Each term has its unique meaning you may not be able to find a definition in an ordinary dictionary. An International Dictionary of Accounting & Taxation is a book with more than 12,000 entries drawn from accounting, auditing and taxation. Each entry has a clear one-sentence definition right to the point. Whether you are an accountant, CPA, tax professional or amateur, you will find this dictionary of immeasurable help. |
| accounting debit and credit cheat sheet: QuickBooks 2008 For Dummies Stephen L. Nelson, 2011-02-08 Does your small business need big help with accounting and financial management services? QuickBooks 2008 For Dummies to the rescue! Here’s just what you need to get up and running with the latest version of QuickBooks, the bestselling small business accounting software for more than a decade. With QuickBooks, you can build a budget, process payroll, track income and outgo, and make tax time a little less stressful. Even though it’s a pretty intuitive system, QuickBooks—like all accounting software—requires a bit of set-up to make it run efficiently and tailor it to your business. QuickBooks 2008 For Dummies shows you how to Work with accounts payable and receivable Handle credit card transactions Keep your business checkbook Build a perfect budget Print checks and generate reports Manage your payroll and prepare payroll tax returns Estimate, bill, and track jobs Prepare customer invoices, record sales, and pay bills Take care of those necessary tasks that happen at the end of the week, the month, the year, or the billing cycle QuickBooks 2008 For Dummies covers QuickBooks Basic, Pro, Premier, and Enterprise flavors. Whether you’re the business owner or the manager or employee charged with making QuickBooks work, this friendly guide helps you get going and keeps a smile on your face. |
| accounting debit and credit cheat sheet: QuickBooks 2011 For Dummies Stephen L. Nelson, 2010-09-24 Bestselling author Stephen Nelson returns with big help for small businesses Offering expert advice, bestselling author Stephen Nelson returns with updated coverage of the latest revisions and enhancements to the leading small business accounting software package: QuickBooks. After a quick review of bookkeeping basics, you’ll discover how QuickBooks can help you build the perfect budget, process payroll, simplify your tax return prep work, create invoices, manage inventory, generate income statements, balance accounts, and much more. Veteran author Stephen Nelson updates his perennial bestseller and offers you easy-to-understand coverage of the newest release of QuickBooks Encourages you to take control of managing your own business accounting and financial management tasks so you can avoid having to hire expensive outside help Provides expert advice for building the perfect budget, processing payroll, creating invoices, managing inventory, tracking job costs, generating income statements, balancing accounts, creating financial reports, and more QuickBooks 2011 For Dummies helps you handle your financial management tasks more effectively so that you can effectively manage your business! |
| accounting debit and credit cheat sheet: QuickBooks Pro 2015 Quick Reference Training Card Tutorial Guide Cheat Sheet (Instructions and Tips) TeachUcomp Inc, 2014-10-24 Designed with the busy professional in mind, this 4-page quick reference guide provides step-by-step instructions in QuickBooks Pro 2015. When you need an answer fast, you will find it right at your fingertips. These easy-to-use quick reference guides are perfect for individuals, businesses and as supplemental training materials. Topics Include: The Chart of Accounts; Customers, Employees, and Vendors; Managing List Items; Sales Tax; Inventory; Other Items; Basic Sales; Price Levels; Billing Statements; Payment Processing; Entering and Paying Bills; Bank Accounts; Reporting; Estimating; Time Tracking; Payroll; Credit Card Accounts; The Loan Manager; Company Management. |
| accounting debit and credit cheat sheet: CORPORATE ACCOUNTING - FOURTH EDITION S N Maheshwari, 2004-01-01 |
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