分类账（Ledger account）的目的是便于记录和整合影响同一个账目的所有交易 （transaction）
记录原则：1、每个交易都必须记录在至少两个分类账目下面
2、每个交易记录在两个分类账目下时，必须一个记录为借方（debit），另一个记录为贷方（credit）
例子：T-ledger account
记录分类账时需要注意借方和贷方的记录原则
Type of Account | Increase | Decrease |
Asset | Debit side | Credit side |
Liability | Credit side | Debit side |
Owner’s equity | Credit side | Debit side |
Revenue | Credit side | Debit side |
Expense | Debit side | Credit side |
例子：General ledger, Jan. 1 Bill Brighton deposited $40,000 of his own funds in a business bank account to commence business operations as Bright Books.
Bank (A)
Date | Cross-reference | Amount $ | Date | Cross-reference | Amount $ |
Jan.1 | Capital | 40,000 |
Capital (Oe)
Date | Cross-reference | Amount $ | Date | Cross-reference | Amount $ |
Jan.1 | Bank | 40,000 |
Cross-reference下面记录的是与此账目同时受影响的另一个账目名称，存款使得银行资金（Bank）增加，并且使得公司资产（Capital）增加
P.S. 记录期初余额（opening balance）的时候，cross-reference下面写balance
易错点：记录卖掉的东西的时候，有四个账目会受到影响
Accounts affected | Type of account | Increase/Decrease |
Bank | Assets | Increase |
Sales | Revenue | Increase |
Cost of sales | Expense | Increase |
Stock control | Assets | Decrease |
试算表（Trial balance）是把分类账目下所有的账目分别汇总计算之后，列入试算表中看借方和贷方的总额是否相等，如果不相等，代表之前的记录有错误
例子： Bank （A）
Date | Cross-reference | Amount $ | Date | Cross-reference | Amount $ |
March 1 | Balance | 12,500 | March 3 | Wages | 4,000 |
15 | Cash sales | 6,000 | 12 | Rent | 9,000 |
22 | Debtors control | 3,400 | 25 | Drawings | 6,250 |
2,650 | |||||
21,900 | 19,250 |
借方和贷方分别相加得出的数据再取其差值：21,900 - 19,250 = 2,650
Trial Balance
Account | Debit $ | Credit $ |
Bank | 2,650 | |
Stock control | 24,700 | |
Debtors control | 8,900 | |
Shop fittings | 33,100 | |
Creditors control | 6,500 | |
Loan - KH Bank | 40,000 | |
Capital - Clack | 19,450 | |
Sales | 13,000 | |
Cost of sales | 5,600 | |
Rent | 1,500 | |
Wages | 2,100 | |
Advertising | 4,00 | |
Total | 78,950 | 78,950 |
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