📚 Exercise: Journal Entries and T-Accounts with Excel | Debits and Credits
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Do you know the 4 steps for accounting entries? Do you know how asset, liability, equity, revenue, and expense accounts behave? How do you record debits and credits when their balances increase or decrease?
In this accounting class, we will solve an exercise: creating accounting entries and ledgers using Excel – debits and credits – and at the end, we will prepare the balance sheet.
I hope you enjoy the explanation!
Best regards,
Professor Daniel Tonelo
@professortonelo
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Index:
Schematic chart (00:15)
Account entries (debits and credits) (01:03)
Calculation of account balances (18:45)
Preparation of the balance sheet (22:41)
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Also watch the class - Introduction to Accounting | Concept, object, field of application, purpose and users.
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References:
Marion, José Carlos. Basic Accounting. 12th ed. – São Paulo: Atlas, 2018.
Sande, Silvio. General and Advanced Accounting. Silvio Sande, André Neiva. 1st ed. – Rio de Janeiro: Método, 2021.