Index

Introduction.......................................................................................................................2

Graphic Representation of the Account.............................................................................3

Reopen an account.............................................................................................................4

Classification of account...............................................................................................4

Regarding the Grade......................................................................................................4

Conclusion.........................................................................................................................5

Bibliographic.....................................................................................................................6

1
Introduction
The T account, in accounting, is the graphical representation of an accounting record.
Thus, it is made up of two faces, debit and credit, or obligatory and there, on the left and
on the right, respectively. The T-account then allows us to record the movements in
accounting so that this is illustrated in a diagram.

2
Graphic Representation of the Account
Each account corresponds to a graph or table, which is the practical device to monitor
its variations.

In the graphic aspect, the bead is usually presented in the form of a T (schematic device
of the bead). The title of the same is indicated on the horizontal line, and a left side
(MUST) and a right side (HAVER) can also be distinguished.

HE MUST ACCOUNT TITLE HAVE

Left side of the Scheme designated by Right Side of the Scheme designated by

1st account member 2nd account member

DEBITO section on DEVE CREDITO section on HAVER

The word DEBIT corresponds to the sum The word CREDIT corresponds to the sum of the
of the values entered on the left side of values inscribed on the right side of the
the
Scheme or 2º Account member
Scheme or 1º account member
The act of inscribing a certain amount in the
The act of registering a certain amount in
2nd member of the account or in the CREDIT or
the 1st member of the account or in the
HAVER Section it says CREDITAR
DEBIT or MUST section is called DEBIT

The difference between the sum of the amounts registered as Debit and the sum of the
amounts registered as Credit in an account, at the time of its analysis, is called
BALANCE - which corresponds to its extension or value at a given moment.

When determining the balance of an account, that is, when comparing the sum of the
amounts registered as Debit and the sum of the amounts registered as Credit, three
hypotheses may occur, that is, we will have three situations corresponding to the nature
of the balance:

3
 The DEBIT > CREDIT - THE BALANCE IS DEBT where D=C+sd

Reopen an account - enter the balance in the Debit column if the closed account
was a Debtor or enter the balance in the Credit column if the closed account was a
Creditor.

Classification of account

Regarding the Nature of the Elements that constitute the Heritage

Collective or General - those that are formed by the meeting of several sub-accounts of
the same nature to a lesser degree. (1.1- CASH, 1.2 - BANKS, 4.1- CUSTOMERS,
etc...)

Sub - Accounts those resulting from the decomposition of collective or general

accounts. (1.2.1- Demand Deposits, 4.1.1 - Current Account Customers, etc...)

Regarding the Grade

1º DEGREE 2º DEGREE 3 º DEGREE nth degree

Collective Accounts Sub-Accounts Sub - Accounts

4.1 CUSTOMERS 4.1.1 - Current Account Customers 4.1.1.1 - Makua Trading, Lda ………
2.1 PURCHASES 2.1.1-Goods 2.1.1.1-Mukapata
……….

Rules for Moving Quotas According to the double-entry or digraphic method, every
debit in an account originates a credit in another account and vice versa, that is, each
asset fact determines a record in two or more accounts, in a manner that the value of
each debit (or debits) always corresponds to a credit (or credits) of equal value.
Admitting this principle, we can easily arrive at the rules for the movement of accounts.

Let's see, the Asset accounts appear in the 1st member of the Balance Sheet. By
transcribing these accounts from the Balance Sheet to the schematic device of the
account (ledger) we will also record the 1st member of the account. The Liabilities and
Equity accounts appear in the 2nd member of the Balance Sheet. When we transcribe
these accounts to the ledger, we will also register in the 2nd member of the account.

4
Conclusion
The accounts are classified into: Equity Accounts – These are assets, rights, obligations
and equity. They are divided into Assets and Liabilities and they are the ones that
represent the Company's Equity through the Balance Sheet. Income Accounts – These
are divided into expense and income accounts.

5
Bibliographic
 chapter - assets, inventory and balance sheet