Instructions on how to determine the balance of accounting accounts
Instructions on how to determine the balance of accounting accounts, how to calculate the balance of accounting accounts, accounting accounts, accounting account balance, how to determine account balance, how to calculate balance travel to drill
1. Accounts ONLY with Debit balance:
🔰 Accounts 111, 112, 113, 121, 128, 133, 36, 141, 151, 152, 153, 154, 155, 156, 157, 158, 161, 171, 2011, 212, 213, 217, 241, 221, 222, 228, 242, 243, 244
🔰 Closing balance on the Debit side (Debit balance at the end of the period) = Debit balance at the beginning of the period + Amount arising on the Debit side during the period - Amount arising on the Credit side during the period.
|
|
111 |
|
|
|
Debit |
Credit |
|
Opening balance |
3.000.000 |
|
|
The amount arising in the period |
|
|
|
July 1 - collect |
12.000.000 |
|
|
July 5 – payout |
|
4.000.000 |
|
July 10 - payout |
|
1.000.000 |
|
July 25 - payout |
|
5.000.000 |
|
July 31 - collect |
10.000.000 |
|
|
Add |
22.000.000 |
10.000.000 |
|
Surplus |
15.000.000 |
|
2. ONLY accounts with credit balance:
🔅 Accounts 214, 229, 335 336 337, 341 343, 344, 347, 352, 353, 356, 357, 41, 414, 417, 418, 419, 441, 461, 466
🔅 Credit balance at the end of the period (Cash balance at the end of the period) = Credit balance at the beginning of the period - Amount incurred on the Credit side during the period - Amount incurred on the Debit side during the period
3. Accounts with both Debit balance and Credit balance (Bisexual account):
⏩ Accounts 131, 138, 331, 333 334,338, 412, 413, 421
◾ In case the balance is on the Debit side and the calculation method is as follows:
⏩ Debt at the end of the period = Debt at the beginning of the period + Total Debt in the period - Credit at the beginning of the period – Total Credit in the period
◾ In case there is a balance on the Credit side, the calculation method is as follows:
At the end of the period = At the beginning of the period - Total Credit in the period - Debts at the beginning of the period - Total Debts in the period
4. Accounts with no balance:
That is, Accounts at the beginning of 5, 6, 7, 8, and 9 at the end of the period will have no balance:
◾ Account 521 at the end of the period will be transferred to Account 511
◾ Account 511, Account 515, Account 632, Account 635, Account 641, Account 642, Account 811, and Account 821 will be transferred to Account 911 at the end of the period
◾ Account 911 at the end of the period will transfer profit and loss to account 421
◾ And accounts 621, 622, 623, and 627 at the end of the period will be transferred to Account 154 “Expenses of production and business in progress" or Account 631 Cost of production
Number arising on Debit side = Number arising on the Credit side
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