HBC 2101: Accounting Basics

Institution	JKUAT
Course	Information Technolo...
Year	1st Year
Semester	Unknown
Posted By	Jeff Odhiambo
File Type	pdf
Pages	2 Pages
File Size	63.1 KB
Views	10874
Downloads	0
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Description

In accounting, there are two types of accounts: debit accounts and credit accounts. Under normal accounting circumstances, debit accounts have a positive balance and credit accounts have a negative balance. Along these same lines, each accounting transaction requires two entries: A debit entry and a credit entry. This is called double entry accounting.

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