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version 1.3, 2020/10/18 12:02:28 version 1.4, 2021/12/06 15:21:02
Line 95  and the
Line 95  and the
 always cited in this order.  always cited in this order.
 A journal entry describes an elementary business transaction,  A journal entry describes an elementary business transaction,
 in the sense that it subtracts the amount from the debit account  in the sense that it subtracts the amount from the debit account
 and adds the same amount the credit account.  and adds the same amount to the credit account.
 For example, when paying off a debt, the debit account would typically  For example, when paying off a debt, the debit account would typically
 be a liability account (subtracting something there means reducing  be a liability account (subtracting something there means reducing
 the debt) and the credit account would typically be an asset account,  the debt) and the credit account would typically be an asset account,
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