THE RULES OF DEBIT AND CREDIT LIOE has developed the rules to be followed in the study oy normal balances” or “increase sides" i each mal balances refer to the increas credit. For Assets, the increacy “g Equity, the increase sides are” The accounting equation, A=! accounting. The equation stands for the of the accounting elements. In other words, the no side of the accounts which may either be a debit or a side is the debit side (left) while for Liabilities and Owner’ on the credit side (right): The best thing to do in order to remember the accounting equation is to recall at once your elementary song which runs like this "/ have (wo hands, the left and the right..." To illustrate: ASSETS DEBIT SIDE ‘CREDIT SIDE NORMAL BALANCE OR. « DECREASE SIDE INCREASE SIDE We then say, DEBIT to increase an Asset and Credit to decrease an Asset. LIABILITIES CREDIT SIDE DEBIT SIDE NORMAL BALANCE OR DECREASE SIDE. INCREASE SIDE We then say, CREDIT to increase a Liability and DEBIT to decrease a Liability. OWNER'S EQUITY DEBIT SIDE ‘CREDIT SIDE DECREASE SIDE NORMAL BALANCE OR INCREASE SIDE We then say, CREDIT to increase an Owner's Equity and DEBIT to decrease an dwner's Equity. Scanned with CamScanner‘Analuses-of Transactions and Rules of Debit and Credit _ The increases and decreases of an Owner's Equity account are diagramed below: INCREASE DECREASE Investment by owner / Withdrawal Ree Owner's Equity Factors that will cause the "Owner's Equity" to increase: 1. Investment by owner 2. Revenues Factors that will cause the "Owner's Equity" to decrease: 1, Withdrawal by owner 2. Expenses )RAWING OR PERSONAL - the reduction of an Owner's Equity account - arising from ash or property withdrawal of an owner. is not debited to Owner's Equity account to ffect the decrease but instead debited to "Drawing Account". The debit to drawing ccount increases the said account with corresponding decrease in owner’s equity. DRAWING OR PERSONAL 2EBIT SIDE CREDIT SIDE NORMAL BALANCE OR ” DECREASE SIDE INCREASE SIDE ‘e then say, DEBIT to increase Drawing and CREDIT to decrease Drawing. TEMPORARY ACCOUNTS — ICOME or REVENUE - all income earned of the same nature are summarized in’this count. : 107 Scanned with CamScannerChapter 4 _ 7 — INCOME OR REVENUE. DEBIT SIDE OSE NORMAL BALANCE OR DECREASE SIDE INCREASE SIDE We then say, CREDIT to increase Income and DEBIT to decrease Income. EXPENSES - all expenses incurred of the same nature are summarized in this account, _ EXPENSES is ‘DEBIT SIDE CREDIT SIDE” NORMAL BALANCE OR © DECREASE SIDE INCREASE SIDE We then say, DEBIT to increase Expense and CREDIT to decrease Expense. To summarize, Income and Expenses’ are factors that affect Owner's Equity. Income increases Owner's Equity while Expenses decreases Owner's Equity. Owner's Equity is increased by a credit to Income and is decreased by a debit to Expense. To recapitulate the developed rules of debit and credit are again restated as follows: * Wedebit to: We credit to: decrease in Asset Rule 1 increase in Asset increase in Liability * Rule 2 decrease in Liability Rule 3. decrease in Owner's Equity increase in Owner's Equity Rule 4 increase in Drawing decrease in Drawing Temporary Accounts Rule 5 decrease in Income increase in Income - Rule 6 increase in Expenses f decrease in Expenses APPLICATION OF THE RULES he rules of debit and credit are applicable to all forms of business organization; be it ole, partnership and corporation, regardless of what type of business activity in whit hey are engaged in; be it a service, merchandising, manufacturing or.a hybrid compan Scanned with CamScanner‘Analies#5 Of Transactions and Rules of Debit and Credit ILLUSTRATING A SERVICE CONCERN Assets are represented by Cash in Bank and Office Supplies Inventory Uability is represented by Accounts Payable Owner's Equity is represented by Bartolome Pozon, Capital Drawing is represented by Bartolome Pozon, Drawing Revenue is represented by Professional Income Expense is represented by Salaries Expenses Transaction No.1 _ - Mr. Bartolome Pozon, CPA opened a bank account with Rizal Commercial Banking Corporation in the amount of P100,0C9 to start with his accounting practice. Analysis : Debit, Cash in Bank of P'100,000 and Credit, B. Pozon, Capital of P100,000. Rule : Debit, increase in Asset and Credit, increase in Owner's Equity. Cash in Bank . B. Pozon, Capital Credit ~ Debit Credit a Transaction No.2 - Bought office supplies on account for P3,000. Analysis: Debit, Office Supplies Inventory of P3,000 and Credit, Accounts Payable of P3,000. Rule” + Debit, increase in Asset and Credit, increase in Liability. Cash in Bank B. Pozon, Capital Debit Credit Del Credit 1) 100,000 1) P100,000 Office Supplies Inventory Accounts Payable Debit Credit Debit Credit 109 Scanned with CamScannerGoes a - Received cash of P10,000 for auditing services rendereg ,, | clients. i _ Analysis + Debit, Cash in Bank of P10,000 and Credit, Professional incom, ‘of P10,000. + Debit, increase in Asset and Credit, increase in Revenue, Transaction No. 3 Rule B.Poron, Capital __ Cash in Bank Debit Credit Debit Credit 1) 100,000 1) P100,000 3) [10-000 Office Supplies Inventory Accounts Payable Debit Credit Debit Credit 2) P3,000 2). P3,000 Professional Income Credit 3) [-P10:000 . Debit feet Transaction No.4 - Mr. Bartolome Pozon withdrew cash of ‘P5,000 from his business. Analysis: Debit, B. Pozon, Drawing of P5,000 and Credit, Cash in Bank of PS,000 Rule + Debit, increase in Drawing (decrease in owner's equity) an4 Credit, decrease in Asset. ___ Cashin Bank B. Pozon a Debit Credit ebit Creat 1) P100,000 : 1) 100,000 3) 10,000 Se 110 Scanned with CamScannerDebit and Office Supplies Inventory Accounts Payable Debit Credit Credit 2). P3,000 2) P3,000 Professional Income 8. Pozon, Drawing Credit Debit Credit 3) 10,000 —— 4) FP5.000 Transaction No. 5 ”~ Paid salaries to audit staff, P4,000. Analysis __: Debit, Salaries Expense of P4,000 and Credit, Cash in Bank of 4,000 Rule + Debit, increase in Expense and Credit, decrease in Asset. Cash in Bank B, Pozon, Capital Debit Greait Credit 1) 100,000 : 1) P100,000 3) 10,000 4) 5,000 5) « Office Supplies Inventory Accounts Payable Debit Credit Debit Credit 2) P3,000 2) P3,000 Professional Income _—_—=—=—“‘é«_B - Pz, Drawing Debi Credit Debit 3 Credit 3) P10,000 4) P5,000 : 11} Scanned with CamScannerChapter 4 Transaction No.6 - Partial payment of accounts payable on supplies, P1,000, Analysis: Debit, Accounts Payable of P1,000 and Credit, Cash in Bank o P1,000. Rule + Debit, decrease in Liability and Credit, decrease in Asset. Cash in Bank : B. Pozon, Capital Debit Credit “Debit Gredit 1) P100,000 1)” P100,000 3) 10,000 | 4) ps,000 : S 5) 4,000 asa] P110,000 10,000 100,000 = ———Y ; Office: Supplies Inventory Accounts Payable Credit Credit , 6) aa 2). 3,000 ) FR0GG]} 2) p3,000 P1000 3,000 P2,000 Professional Income 8. Pozon, Drawing Debit Credit Debit Credit . 3) P10,000 4) P5,000 12 Scanned with CamScannerAnalyses of Transactions and Rules of Debit aril Credit : Salaries Expense Petit ‘Credit shown below are the debit and credit balances of each account. They are in-balance. ‘Account Titles Debit Credit Cash in Bank — (Asset) P 100,000 Office Supplies Inventory - (Asset) 3,000 Accounts Payable — (Liability) P 2,000 B. Pozon, Capital - (Owner’s Equity) 100,000 B. Pozon, Drawing — (Drawing) 5,000 Professional Income — (Revenue) 10,000 Salaries Expense — (Expense) : 4,000 a Total ¥ P_112,000 _ P_112,000 Take Note: Both the totals of Debit and, Credit entries of all accounts showed an equal balance o P112,000. This proves the. equality of Debit and Credit as expressed in the equation DEBIT = CREDIT. SUMMARY OF CHANGES IN TEMPORARY ACCOUNTS OF OWNER'S EQUITY Professional Income Pp 10,000 Less: Expenses 4,000 Profit ali, P__6,000 B. Pozon, Capital — Beginning * P 100,000 Add: Profit 6,000 Total : : P 106,000 Less: B. Pozon, Drawing 5.000 B. Pozon, Capital, Ending P_101,000 Take note that the above summary of changes in temporary accounts ‘of Owner's Equ isin itself an Income Statement because it shows Income and Expenses equals Profit. Scanned with CamScanner4q Caotert e e e e Y The Owner's Equity, Beginning plus Additional Investment and Profit less Drawing 2quals Owner's Equity, End which is'n itself the Statement of Changes in Equity. The ‘summary of Changes in Accounting Values when placed in an Equation will show the ‘ollowing results: Assets Liabilities + — Owner's Equity P103,000 = P 2,000 + P 101,000 ‘ ‘THE ACCOUNTING EQUATION 1S IN-BALANCE Scanned with CamScannerzg jixing Transactions ne double-entry system of bookkeepin the valve received, and the value pa freait amounts. Because of the ty fundamental equation will always be '9 recognizes the two-fold effects of a transaction; rted with. This justifies the equality of debit and Wo-fold effects recognition, both sides of the equal. They are in the state of equilibrium. This textbook illustrates the doubie-entry system of bookkeeping. BOOKS OF ACCOUNTS The records that are used and kept by the business in storing all of the accounting data are called Books of Accounts. These books are with ready or prepared design to fit the need of the’ business and also to provide convenience for the accountants in pursuing the primary objective of accounting which is communication ‘through the Financial statements. There are two sets of books that are used by the business. They are the book of original entry and the book of final entry. The book of original entry is called JOURNAL which is of two kinds; the GENERAL JOURNAL and the SPECIAL JOURNAL. This is called the book of original entry because it is in this book where transactions are recorded for the'first time. The book of final entry is called the LEDGER which is also of two kinds; the GENERAL LEDGER and the SUBSIDIARY LEDGER. This is called the book of final entry because it is in this book where transactions that were recorded in the Journal are transferred for final recording. Special Journals and Subsidiary Ledgers are discussed in the succeeding chapters. GENERAL JOURNAL A General Journal can that be of a loose-leaf or book-bound form. It has the following columnar headings: : DATE COLUMN. - shows the date when the transactions took place. PARTICULARS — - shows the item or the accounts debited and credited as a result of a transaction analysis as well as a brief or concise explanation of what the transaction is about. FOLIO = shows the number of an accdunt in a. ledger or page of a ledger to which it was transferred. Folio is the Latin word {for page. It is also called a teference. 14 Scanned with CamScannerhte Se i caine ire DEBIT COLUMN this is «money column showing the peso amount of the value received in a transaction. CREDIT COLUMN - this is the money column showing the Pes? amount of the value parted with in a transaction. Shown below is a page of a General Journal: Account no, Credit Particulars F Amounts entered in the General Journal are not totaled. GENERAL LEDGER fa loose leaf or book bound form. This book wi kind, class or nature..Each item or account is being a ledger is also called group of ‘A general ledger can that also be o' group items or accounts of the same provided with a leaf of a ledger. For this reason, accounts. Shown below is the General Ledger of Davao Laundry Services. Individual Individual Liabilities Owner’s Equity Salaries Expense i ciation Expense Notes Payable collectible Acct, Est. Uncoltectible ‘Account Laundry Ineome Income & Expense Summary Cash in Bank . S. Santos, Drawing S, Santos, Capital Scanned with CamScannerA general ledger its skeleton form is a T-ACCOUNT. The use of a T-Account as previously discussed is same with that of a ledger, except that the columns for folio and particulars are eliminated. To determine the amount balances of an item or account in an expedient manner, a T-Account is used. RECORDING PROCESS RECORDING is the first phase of Accounting. This involves the writing down of business transactions in a systematic manner and in order of their occurrence in the book of original entry called Journal. JOURNALIZING is the act of recording business transactions in the Journal. It is the first step of the accounting process. The entry that is made in the Journal is called JOURNAL ENTRY. A Journal Entry may be SIMPLE or COMPOUND. A simple journal entry is one that has one debit item with a debit amount and one credit item with a credit amount. ‘Shown below is a formation of a simple journal entry. Particulars Credit ‘Month | Day | Debit Trem Credit Item XX ‘A compound journal entry is one that may have one debit item and two or more credit items; two or more debit items and one credit item; or may have two or more items on both sides. ‘ ‘Also shown below is the formation of a compound journal entry with two debit and credit items: Page No. Day | Debit Item ‘Debit Item Credit Tem Credit Item Explanation of the ature of transaction. ; : 151 Scanned with CamScanner1 @rowter § ‘Ageneral ledger has two sides; the left-hand side which is called a debit side ang j ‘ght, hand side which is called a credit side."Each side has the column for the following. | *"* DATECOLUMN —_- shows the date of the transaction that occurred gg recorded in the Journal; PARTICULARS ~ shows a brief but a concise explanation of ‘the transaction as shown in the Journal. This is sometimes called Explanation, Description or Item. FOLIO = shows the page number of a Journal where entries are taken from; (MONEY COLUMNS - the debit money column shows the amounts that are transferred from the debit money column of the Journal ! while the credit money column shows the amounts that are transferred from ‘the credit money column of the Journal. ‘Shown below is a page of a GENERAL LEDGER: a) to be used under manual accounting system Year| Particulars | F [Debit Year Particulars ‘Month | Day Month | Day 4) to be used under computer-based accounting system Account ‘No. Wear Particulars | F—Deb it aia ‘Month | Day oa aa L I _# At the end of the accounting period, the debit and credit entries of its item or accountin the ledger are totaled. If the debit side total is bigger than the credit side total, the iifference in amount is called DEBIT BALANCE, We'then say, the account is a debit 2alance. On the other hand, ifthe credit side total is bigger that the debit side total, the ‘ifference in amount is called CREDIT BALANCE. We then say, the account is a credit. alance. If both totals of debit and credit sides are equal, the account is said to be IN- ALANCE or CLOSED ACCOUNT. 52 Scanned with CamScannerJounalizing Transaction PROCEDURES IN FILLING-UP A GENERAL JOURNAL 4, The Date Column is divided into two sub-columns. Enter in the first sub-column, the amount and the year. The year is written in small figures above the month in the same space of the first line. In each leaf of a journal, the year and the month is written in the front page but not repeated in the back page. Enter in the second sub- column the date when the transactions occurred. 2. The Particulars Column - After analyzing a transaction and have ably determined the value received and the value parted with as well, record this transaction in a form of Journal ‘Entry. Entet the debit item first in the same line (first line) with the transaction date and the corresponding peso amount in the debit money column. The credit item is indented with a reasonable distance from the column of the debit item. The amount of the debit must equal with the amount of the credit. In the case of a compound journal entry, debit, items are entered in a block form occupying the first, second or third line depending on the number of items debited. An indention is made and then enters the credit items which will also be in block form in case of two or more items are credited. A complete journal entry should have an explanation. The explanation must state briefly but concisely the nature of the transaction. The first word of the explanat should be indented with a reasonable distance from the first letter of the account or item credited. It is usually worded “To record... To illustrate: The transaction is: “Bought a car on account, P800,000”. The explanation would be, “To record car bought on account.” Some bookkeepers and accountants prefer to cut short the explanation by eliminating the words "To record” instead, "Bought a car on account" to economize the space of the journal which becomes widely acceptable. 3. Leave a vacant space before recording the next transaction. Write only the date in date column and the same procedure is followed.“ the second sub-column of the Remember the following indentions made in preparing the Journal Entry: 1. The credit item is indented from the debit item: ns 2.” The first word of the explanation is indented from the credit item. : : 153 Scanned with CamScannerChmwter § Take note on how peso amounts were written in both debit and credit mortey column, nal provide the segregation of digits for he Jo 1, The money columns of t! id centavos. These results to th, million, thousands, hundreds, pesos an following observations: a) the use of conima for million ‘and thousands and the decimal point for the centavos are eliminated; the use of peso (P) is also ellminated because the, debit ond crag o) : columns are understood to be money columns and that peso is used q, its valuation; G) the use of the "dash" (-) indicates. that there is no centavos in the ‘amount. The "double-zero” may also be used. However, under the computerized accounting system, there are no restrictions as to the: placing of comma for the thousands/millions and the decimal points for the centavos when we type/encode the amount in the journals because of its improvised format. AN OPENING ENTRY The first entry made in the general journal is called an Opening Entry. This constitute either the recording of the initial investments of a proprietor who is engaged in the business for the first time or the recording of the beginning balances of accounts in preparation for the next annual accounting period. The opening entry is illustrated on page. 161 where the initial investments of Mr. Severo Santos was recorded on March 1, 20A, the date he started his business. The opening entry made for the next annual accounting period will be discussed in the succeeding chapters. CHART OF ACCOUNTS When transactions are recorded in the general journal, account titles are. being used. A list of account titles are prepared beforehand to guide bookkeeper and accountant of what specific titles are to be used in describing the exchanges of values in a transaction. This list of account.titles is called Chart of Accounts. shown on the next page is the chart of accounts of DAVAO LAUNDRY SERVICES, ® aundry business that is owned and managed by Mr. Severo: Santos. 54 Scanned with CamScannerJouralizing Transactions. p DAVAO LAUNDRY SERVICES Chart of Accounts ance \ccounts Assets Page Account Page Account : No, No. No. No. 2-1 Cashin Bank 43. 441 Laundry income 2 112 Accounts Receivable i 3. 112A. Estimated Uncollectible Accounts Expenses 4 113». Laundry Supplies inventory 5 114 Laundry Equipment’ 14. 551 - Uncollectible Accounts 6 114A Accu. Depreciation 15-552, Depreciation Expense , 16" 553. Salaries Expense 17854 Rent Expense. 18 555. Rent Expense 7 221 Notes Payable 5 19 556. Utilities Expense 8 222. Accounts Payable.’ 20 |. 587 Taxes and Licenses 9 223 Accrued Advertising ‘ 21, 558. Advertising Expense _ 22, 959" Interest Expense : Owner's Equity . : 10° 331 —_S, Santos, Capital 11-332" $, Santos, Drawing 12 333.” Income & Expense’ Summary The chart of accounts shows account titles which are arranged in this order: ASSETS, LIABILITIES, OWNER'S EQUITY, INCOME and EXPENSES. If a transaction involves an account title which is not included in a given'chart, the bookkeeper may create an account title that he thinks more appropriate ‘to, use in déscribing the exchanges of values. Additional page of the ledger will also be provided. Pe ft Pe EAT Illustrative Problem: : Davao Laundry Services (Complete Accounting Process for Service Concern) Investment by Owner Marchi - Mr. Severo Santos opens @ Current account with Allied Banking Corporation in the amount of P850,000 to start with his laundry shop business under the trade name Davao Laundry Services. 155 Scanned with CamScannerChapter 4 (At this point, an entity, Davao Laundry Services was created separate and distinct from the owner, Mr. Santos) Analysis; There is an increase in Asset-Cash in Bank of P850.000 ang 4 corresponding increase in Owner’s Equity, Santos, Capital : 850,000. Rule: Debit, increase in Asset and Credit, increase in Owner's Equity, Journal Entry 20A . March 1 Cash in Bank 850,000 Santos, Capital P 850,000 Initial Investment. ee Purchase of Supplies on Credit March2 - Purchased laundry supplies on account, P90,000 from the following suppliers: . SM City-Davao P 35,000 Gaisano Mall x 25,000 NCCC Mali 30,000 TotalPayable P___90,000 Analysis: There is an increase in Asset-Laundry Supplies Inventory of 90,000 and a corresponding increase. in Liability, Accounts Payable of P90,000. Rule: Debit, increase in Asset and Credit, increase in Liability. Journal Entry 200 March 2 : Laundry Supplies P. 90,000 Accounts Payable P 90,000 Laundry supplies on credit, + Purchase of Equipment for Cas! March 3 - Purchase of laundry machine for cash, P150,000. Analysis There is an increase in one form of an Asset-Laundry Equipment of 150,000 and a corresponding decrease in another form of on Asset-Cash in Bank of P 150,000 Rule - —: Debit, increase in Asset and Credit, decrease in Asset Scanned with CamScannerjournalizing Transactions : Journal Entry 20A March 3 Laundry Equipment 150,000 Cash in Bank P 150,000 Purchase machine for cash. Se EEE sha services Rendered for Credit March4 - Rendered laundry services on account, P80,000. to the following customers: . Apo View Hotel P 5,000 Grand Men Seng Hotel 35,000 The Marco Polo Hotel , 30,000 Royal Mandaya Hotel 10,000 Total Receivable P_80,000 Analysis: There.is an increase in Asset-Accounts Receivable of P80,000 and corresponding increase in Owner's Equity-Santos, Capital {increase in Income) of P80,000. Rule: Debit, increase in Asset and Credit, increase in Owner’s Equity. lournal Entry 20A : March 4 7 Accounts Receivable P 80,000 Laundry Income P 80,000 Services on credit. SS icenses and Other Government Dues Payment of Taxes, March 10 - Paid taxes and licenses due to government, P4,000. Analysis: There is a decrease in Owner's Equity (increase in expense) of P4,000 and a decrease in Asset-Cash in Bank of P4,000. Rule + Debit, increase in Expense and Credit, decrease in Asset. Journal Entry 20a March 10 Taxes & Licenses p 4,000 Cash in Bank P. 4,000 Paid taxes and licenses, 157

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