{"id":62898,"date":"2019-11-14T11:24:05","date_gmt":"2019-11-14T10:24:05","guid":{"rendered":"https:\/\/nationalwire.com.ng\/?p=62898"},"modified":"2022-07-25T11:11:17","modified_gmt":"2022-07-25T10:11:17","slug":"t-accounts-in-bookkeeping","status":"publish","type":"post","link":"https:\/\/nationalwire.com.ng\/sub\/t-accounts-in-bookkeeping\/","title":{"rendered":"T Accounts in Bookkeeping"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;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\">Why Do Accountants Use T<\/a><\/li>\n<li><a href=\"#toc-1\">Accounting Topics<\/a><\/li>\n<li><a href=\"#toc-2\">What Are T Accounts? Definition and Example<\/a><\/li>\n<li><a href=\"#toc-3\">Transaction #3<\/a><\/li>\n<li><a href=\"#toc-4\">How to Post Journal Entries to the Ledger<\/a><\/li>\n<li><a href=\"#toc-5\">Join PRO or PRO Plus and Get Lifetime Access to Our Premium Materials<\/a><\/li>\n<li><a href=\"#toc-6\">Is Accounts Payable Debited or Credited on the T<\/a><\/li>\n<li><a href=\"#toc-7\">Rearranging the Accounting Equation<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto' 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\" width=\"256px\" alt=\"accounting equation on a t account\" \/><\/p>\n<p>Single-entry bookkeeping and double-entry bookkeeping. Single entry bookkeeping is the simplest form of bookkeeping where a single entry is made for every transaction usually in a cash book. Whenever a business orders goods or contracts the services of others without paying cash upfront, the business incurs a liability that has to be paid off sometime in the future. Most of these bills are generated based on a billing cycle. Not paying up within the agreed period may result in a low account payable turnover ratio. A low account payable turnover ratio may affect your creditworthiness. The debit entry of an asset account translates to an increase to the account, while the right side of the asset T-account represents a decrease to the account.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto' 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\" width=\"255px\" alt=\"accounting equation on a t account\" \/><\/p>\n<p>Each T account shows the name of the account at the top (e.g Expenses), and is split into two sides. The left side is referred to as the debit side, and the right side is referred to as the credit side.<\/p>\n<p>She has nearly two decades of experience in the financial industry and as a financial instructor for industry professionals and individuals. Course Hero is not sponsored or endorsed by any college or university. Suppose that a bank holds cash in its vault of $1.4 million, short-term government securities  of $12.4 million, privately issued money market instruments of $5&#8230;.<\/p>\n<h2 id=\"toc-0\">Why Do Accountants Use T<\/h2>\n<p>For this business, the account we use is called Joe Smith, Drawing. This transaction is telling us that what we have \u201con hand\u201d in our supply closet is $1,250 worth of supplies. We need to reduce that number to reflect the actual value. When a business sells to its customers, it receives cash either \u201cnow\u201d or \u201clater\u201d. If cash is being received at the time of the sale, the textbook will specify \u201creceived cash\u201d to indicate that. If the textbook says \u201con account\u201d or \u201cbilled\u201d, it means that cash will come later.<\/p>\n<p>The account balances are calculated by adding the debit and credit columns together. This sum is typically displayed at the bottom of the corresponding side of the account. The purpose of journalizing is to record the change in theaccounting equationcaused by a business event. Ledger accounts categorize these changes ordebits and creditsinto specific accounts, so management can have useful information for budgeting and performance purposes. In the following example of how T accounts are used, a company receives a $10,000 invoice from its landlord for the July rent. The T account shows that there will be a debit of $10,000 to the rent expense account, as well as a corresponding $10,000 credit to the accounts payable account. This initial transaction shows that the company has incurred an expense as well as a liability to pay that expense.<\/p>\n<p>In this guide, we\u2019ll be going through all the basics of T accounts, their uses in accounting, how to record them, and so much more. One of the fundamental principles of financial accounting is the T account. Double Entry Bookkeeping is here to provide you with free online information to help you learn and understand bookkeeping and introductory accounting. We have created a free T Account Template to assist in producing T accounts for your bookkeeping records. As previously mentioned, an account is the summary record of all transactions relating to a particular item in a business. Take a look at each of the journal entries above and compare them to each of the entries in the T account.<\/p>\n<h2 id=\"toc-1\">Accounting Topics<\/h2>\n<p>When a business owner opens a business, they are turning personal funds into business funds. The business now owes that investment back to the business owner.<\/p>\n<p>There is no way to track the change in balance over time for a particular account. Once the journal entries have been made in the general journal, the next step is to post  them to their individual t-accounts in the general ledger.<\/p>\n<h2 id=\"toc-2\">What Are T Accounts? Definition and Example<\/h2>\n<p>With that being said, the five most common types of accounts in financial accounting are assets, liabilities, expenses, revenue, and owner\u2019s equity. A Debit side entry comes on the left side of a T account. A debit entry increases  asset and prepaid account balances while it decreases liability and equity account balances. A T-Account is a way of organizing transactions in an easily understood and visually show the increases and decreases in accounts.<\/p><div data-ad-id=\"32665\" style=\"text-align:center; margin-top:0px; margin-bottom:0px; margin-left:0px; margin-right:0px;float:none;\" class=\"afw afw_ad_image afw_ad afwadid-32665  \">\r\n                                                            <div style=\"font-size:10px;text-align:center;color:#cccccc;\">Advertisement<\/div>\r\n\t\t\t\t\t\t\t<a target=\"_blank\" href=\"http:\/\/www.accessbankplc.com\" rel=\"nofollow\"><img decoding=\"async\" height=\"auto\" max-width=\"100%\" src=\"https:\/\/nationalwire.com.ng\/wp-content\/uploads\/2019\/06\/Banner-1.jpg\"><\/a>\r\n                                                                        \r\n\t\t\t\t\t\t\t<\/div>\n<p>Accounts that increase due to a debit include dividends, expenses, assets and losses. For example, when a company sells a product on credit to a customer, a bookkeeper debits the accounts receivable account. The accounts receivable account is an asset, and the debit increases the total value of the account. A credit decreases the value of accounts that carry normal debit balances. The major components of thebalance sheet\u2014assets, liabilitiesand shareholders\u2019 equity \u2014can be reflected in a T-account after any financial transaction occurs. Utility payments are generated from bills for services that were used and paid for within the accounting period, thus recognized as an expense.<\/p>\n<h2 id=\"toc-3\">Transaction #3<\/h2>\n<p>On the other hand, a debit increases an expense account, and a credit decreases it. As a refresher of the accounting equation, allasset accountshave debit balances andliabilityandequity accountshave credit balances. Here\u2019s an example of how each T-account is structured in the accounting equation. Since most accounts will be affected by multiple journal entries and transactions, there are usually several numbers in both the debit and credit columns.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,ZXJyb3IgY29kZTogMTAwOQ==\" width=\"255px\" alt=\"accounting equation on a t account\" \/><\/p>\n<p>Each example of the T-account states the topic, the relevant reasons, and additional comments as needed. The T-account can also be used in determining the proper account balance or to determine the amount to be entered in order to arrive at a desired balance.<\/p>\n<h2 id=\"toc-4\">How to Post Journal Entries to the Ledger<\/h2>\n<p>5Purchased equipment for $12,000 paying $4,000 in cash&#8230; The T-accounts below summarize the ledger of Daggett Landscaping Company at the end of the first month of operations. Instructions Prepare <a href=\"https:\/\/www.edgebasetech.com\/accounting-equation-definition\/\">accounting equation examples<\/a> the complete general journal from which postings&#8230; The following transactions took place during the first month. Transactions on May 1 1Jay Bradford invested $40,000 cash in the company, as&#8230;<\/p>\n<ul>\n<li>After reviewing the transactions, prepare the necessary journal entries and post them to the necessary T- Accounts.<\/li>\n<li>All accounts are kept or recorded in thegeneral ledger.<\/li>\n<li>We also have an accompanying spreadsheet which shows you an example of each step.<\/li>\n<li>A T account is a graphic representation of a general ledger account.<\/li>\n<li>Is expected to be debited since it is a liability account.<\/li>\n<\/ul>\n<p>Time Consuming and Expensive \u2014 A double entry system takes time to set up and uphold, and might necessitate extra labour for data entering . The quantity of business a company performs will determine this. Despite the disadvantages listed above, most firms require a double entry accounting system. This is due to the fact that the types of financial papers required by both enterprises and governments cannot be prepared without the details provided by a double entry system. These records will enable financial comparisons to past years, as well as help a business better manage its spending and plan for the future.<\/p>\n<p>Borrowed money amounting to $5,000 from City Bank for business purpose. Sold T-shirts for $800 on credit, the cost of those shirts were $550. Sold T- shirts for $1,000 cash, the cost of those T-shirts were $700.<\/p>\n<ul>\n<li>The total difference between the debit and credit columns will be displayed on the bottom of the corresponding side.<\/li>\n<li>This can cause a company\u2019s general ledger to not balance.<\/li>\n<li>To create and record a T account, you have to know how debit and credit rules apply to the different types of accounts.<\/li>\n<li>Reconciliation is an accounting process that compares two sets of records to check that figures are correct, and can be used for personal or business reconciliations.<\/li>\n<li>Double-entry bookkeeping is based on the principle that every transaction affects a minimum of two accounts.<\/li>\n<li>Accounting TransactionAccounting Transactions are business activities which have a direct monetary effect on the finances of a Company.<\/li>\n<\/ul>\n<p>It\u2019s the most efficient approach to keep track of your company\u2019s transactions. However, it does not always assist your company in making informed expenditure selections. An accounting error is an error in an accounting entry that was not intentional, and when spotted is immediately fixed. The company purchases <a href=\"http:\/\/www.vitosmobiledetailing.com\/accounting-equation-definition-basic-example\/\">http:\/\/www.vitosmobiledetailing.com\/accounting-equation-definition-basic-example\/<\/a> $2,500 worth of equipment on account. Before diving into why T accounts are used in accounting, let\u2019s kick things off with some basic accounting definitions you\u2019ll need to knw to properly understand how T accounts work. Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping.<\/p>\n<h2 id=\"toc-6\">Is Accounts Payable Debited or Credited on the T<\/h2>\n<p>Some may be numerical while others are accounting principle errors. While the left side is used in recording debit entries, credit entries are imputed on the right side of the account.<\/p>\n<p>One is to teach accounting since it depicts the flow of transactions through the accounts in which they are maintained in a transparent manner. For the same reason, a second use is to clarify more challenging accounting operations. It is necessary for them to always be in balance with one another. T-Accounts always record entries in the same fashion, with \u201cdebits\u201d on the left and \u201ccredits\u201d on the right.<\/p>\n<p>We now analyze each of these transactions, paying attention to how they impact the accounting equation and corresponding financial statements. As you see, ASI&#8217;s assets increase by $10,000 and stockholders&#8217; equity increases by the same amount.<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"<p>Content Why Do Accountants Use T Accounting Topics What Are T Accounts? 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