cash,account receivable,sales revenue的T-account

1) 如果間公司做成一個project,earn左10,000,不過未收到錢住,咁應該入落邊個t-account,sales revenue定係acount receivable?

Dr. Accounts Receivable $10,000
Cr. Revenue $10,000

2) 咁如果即刻收到錢,又應該入落cash度定係sales revenue?

Dr. Cash/Bank $10,000
Cr. Revenue $10,000

Asset=Liabilities+owner's equity
Asset=Liabilities+(capital+income-expenses)
Asset+expenses=Liabilities+capital+income

等號既左邊稱為debit side(Dr);右邊稱為credit side(Cr)
Asset&Expenses既增加方向係Debit side
Libilities,income&owner's equity既增加方向係Credit side

記住會計有一個基本原則,
就係double entry,即係一個要debit,一個要credit

1)earn左$10,000, 未收到$
即係有收入->sales revenue, 又有人欠我地$->account receivables
Sales revenue係屬於income, 所以,Cr. Sales revenue 10,000
Account receivables係屬於assets, 所以, Dr. Account receivables 10,000
所以,到最後,asset=income,每邊都有$10,000

2)earn左$10,000,即刻收$
Bank係屬於assets,收到$, bank即時+10,000, 放係debit side
同1.一樣,Cr. Sales revenue $10,000
到最後equation都會係左右相等=10,000

p.s每個a/c都要知道係屬於邊一類, 而且記住增加方向,同埋一定要又Dr又Cr,
到最後就係記住每次都係由公司角度出發,唔好係老細角度出發