Accounting entries according to the requirements of the double-entry bookkeeping principle, each economic transaction lists the corresponding accounts of both parties and the records of their amounts. Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection.
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Accounting entries are realized by filling in accounting vouchers in practical work, which is an important link to ensure the correctness and reliability of accounting records. In accounting, no matter what kind of economic business happens, we must follow the accounting rules and register the account first.
The accounting entries of economic business are determined by filling in accounting vouchers, so as to correctly keep accounts and check afterwards. There are two kinds of accounting entries: simple entries and compound entries.
Baidu Encyclopedia-Accounting Entry