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你係咪想講double-entry?
其實T-account唔係太難
做既時侯首先要知道
係邊兩個account先(即係個account name)
之後就要將佢分類(Asset,Capital,Liability,Expense,Revenue,Drawing)
再將個transaction寫落去
舉個例子
Tom Chan started a business at 1st March with $10,000 cash
第一個account就係cash
因為cash account係屬於Assets account而果一萬蚊又係增加左所以就將個$10,000寫係cash account既debit side(左手邊)
跟住第二個account就係capital因為果一萬係多左既
所以又係增加但係今次係寫係credit side
唔同類型既account記錄transaction既時候增加同減少唔同呢個例子咁,所以要分清楚係要記錄係邊一個side係debit定係credit
最後係月尾做埋balance carry down就得