在会计中，您可以处理各种帐户来平衡并组织您的书籍。您可能遇到的一种帐户是一个真实的帐户。但是，真正的账户完全是什么？而且，它如何与其他会计账户不同？允许我们使用概述，示例等，为您提供勺子。
What are real accounts?
那么，什么是真实的帐户？一个真实的帐户或永久账户是一个general ledgeraccount that does not close at the end of a period or at the end of the accounting year. Instead of closing, real accounts stay open, accumulate balances, and carry over into the next period or year. The amount in real accounts becomes beginning balances in the new accounting period.
Do not list real accounts on your business’s收入证明. Report real accounts on yourbalance sheetas:
- 资产
- Liabilities
- 公平
Real accounts also consist of contra assets, liability, and equity accounts.
Your real accounts reflect your company’s financial status and can change from period to period because they’re active throughout the entire year.
Real account vs. nominal account vs. personal account
您在会计中处理了三个帐户：
- Real
- Nominal
- Personal
Each of these accounts come into play with the three golden rules of accounting (which we’ll touch on a little more later).
As you now know, real accounts are permanent and stay open from period to period, including at year-end.
But, what about nominal and personal accounts? How do they differ from a real account?
A nominal account, or temporary account, is essentially the opposite of a real account in accounting. Nominal account balances close at the end of the financial year. You record these accounts on your business’s income statement. Temporary accounts include revenue, expense, and gain and loss accounts.
A personal account is a general ledger account related to individuals or organizations, such as purchasing goods from Company XYZ.
Real account types
What are some types of real accounts? Here are a few examples of real accounts in accounting:
- Cash
- 账户s receivable
- Fixed assets
- 应付账款
- Wages payable
- Common stock
- Retained earnings
Again, real accounts can be broken down into asset, liability, and equity accounts on the balance sheet. For example, the cash account is a type of asset account, accounts payable is a liability account, and retained earnings is an equity account.
| Want to see real accounts first hand? See it in action with aself-guided demoof Patriot’s accounting software. |
Real accounts and the golden rules of accounting
Real accounts come into play with thegolden rules of accounting. Specifically, with the rule “debit what comes in and credit what goes out.”
With a real account, when something comes into your business (e.g., an asset), debit the account. When something goes out of your business, credit the account.
Say you purchase new equipment for $3,000 in cash. Debit your Equipment account (what comes in) and credit your Cash account (what goes out).
| 日期 | 账户 | Debit | 信用 |
|---|---|---|---|
| XX/XX/XXXX | 设备 | 3000 | |
| Cash | 3000 |
在行动中看到它：真实的帐户示例
You just opened a bakery and you have the following:
- Cash: $20,000
- 固定资产：30,000美元
- Inventory: $15,000
After a few months in business, you also have the following:
- Revenue: $35,000
- 销售成本(齿轮S): $15,000
- Rent: $2,500
- Additional expenses: $1,500
Your accounting period goes from January 1 to December 31 each year. At the end of the year (or period), you report your revenue,COGS, rent, and other expenses on your income statement as $16,000 in net income. Accounts on your income statement close at year-end.
At year-end, you carry over your permanent accounts that are now your retained earnings into the new year. Your permanent accounts become your beginning balances at the beginning of the new period. And, your beginning balance consists of the amounts in your cash, fixed assets, and inventory accounts.
This is not intended as legal advice; for more information, please点击这里。