double entry rules

簡單一啲講, accounting 裡面有個口訣去區分各項目應屬 debit 或 credit:

Debit Side: Asset, Expense

Credit Side: Liability, Capital

用 T account 來睇, 就會係 asset & expense 在右方, liability & capital 在左方, 用呢個口訣, 就會非常易記!

Capital 跟 Liability 同屬 credit side, 因為本質上兩者均屬一種 "Liability", 前者公司欠股東, 後者則公司欠外面的 creditors.

2009-09-17 11:57:33 補充：
用以上方法, 假設公司收到 $10000 的股東資本, 其 double entry 就係:

Dr. Cash $10000
Cr. Capital $10000

亦即公司的 cash 增加了 $10000, 而對股東的欠債 (capital) 亦同時增加 $10000.

Because Assets = Capital + Liabilities, so if Debit is for Assets, then Credit must be for Capital + Liabilities. The equation is then in balanced. So + is for increase in assets and increase in liabilities. e.g. Cash paid in by owner for capital injected, then we have to Dr. Cash $100 Cr. Capital $100.