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st part is a ledger page with a line drawn down the middle (like a big T) automatically creating a left and right side of the dividing line. However, in accounting language the word “debit” is used instead of “left” and the word “credit” is used instead of “right”. The trick here is to not make this anymore complicated than it really is. Don’t try to use the words debit and credit to mean increase or decrease like you see on your bank statement. You can do this later when you fully understand how to work with these terms.The second part is that there are five of these ledger T’s that relate to the five sections found in a set of financial statements. They are: 1) Assets; 2) Liabilities; 3) Equity; 4) Revenue; 5) Expense. The first three relate to the Balance Sheet and last two relate to the Profit & Loss Statement.The third part is a rule that states: Any transaction that pertains to a section (Assets louis vuitton outlet neverfull, Liabilities air jordan high heel, etc.) that results in an increase or decrease has to be recorded on either the left or right side of the ledger page.Go to the following URL to see an example of the Accounting Model cheap louis vuitton backpack, you can print out a copy if you like:The next step is to memorize the model so you can viyilai：
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