Accounting 1: Program #6 - "Intro to Debits and Credits"

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  • เผยแพร่เมื่อ 29 ต.ค. 2024

ความคิดเห็น • 206

  • @BridgitSladek
    @BridgitSladek ปีที่แล้ว +9

    Krug's accounting lessons have LITERALLY saved me with my intro to accounting class in college. I hate having to basically take 2 classes at the same time but at least I don't have to pay to watch these videos. Thank you for being a great teacher and also for posting these online for us to watch for free. You are a life saver!

  • @janeyue9535
    @janeyue9535 9 ปีที่แล้ว +30

    One of my professors taught us this way...
    Debit:
    W-A-D-E (Withdrawal, Assets, Dividend, Expenses)
    Credit:
    L-C-R as in the dice game (Liabilities, Capital, Revenues)

  • @ericgeez1896
    @ericgeez1896 ปีที่แล้ว +3

    Hi You got a student who is watching your class now in 2023. Thank you so much for your hard work! I enjoy your class and start loving accountings. You are the best guidance!

  • @davidmcclain1
    @davidmcclain1 10 ปีที่แล้ว +28

    This guy is like the best teacher ever. Great job.

  • @proenrichment
    @proenrichment 8 ปีที่แล้ว +9

    Clarity is what makes a good lecturer. Thumbs Up.

  • @dartme18
    @dartme18 10 ปีที่แล้ว +21

    I watched this last week, and I think I remember him saying that he's not sure why it's called credit and debit (or at least he doesn't know why debit is abbreviated "dr."). I couldn't leave comments on that computer, so I'm coming back to say:
    debit = debere (to owe) and credit = credere (to entrust)! For instance, pay an expense by debit Expense account and credit Asset account. The asset account is "entrusting" money to the expense account. Of course, these definitions aren't very practical by now, but that's why they're dr and cr :-)

    • @QuenazEller
      @QuenazEller 5 ปีที่แล้ว +2

      I prefer to think DR as debit record and CR as credit record. =)

  • @ssstephv92
    @ssstephv92 8 ปีที่แล้ว +9

    I use DEALOR to remember credits and debits DEA= DIVIDENDS, EXPENSES, ASSETS; LOR=LIABILITIES, OWNERS EQUITY, & REVENUE......also what a great professor

  • @Anonymous-rm6fi
    @Anonymous-rm6fi 6 ปีที่แล้ว +1

    I really struggled in accounting,, but was still able to pull off a good grade but I'm watching these videos as a review. This guy is a really good teacher. He breaks it down at the elementary level so people can understand it. Thanks.

  • @TheReadingDuchess
    @TheReadingDuchess 7 ปีที่แล้ว +28

    The music is like an accounting sitcom

  • @jawojnicki
    @jawojnicki 9 ปีที่แล้ว +7

    Anything that is normally added to the Left side of the accounting equation OR subtracted from the R side is a debit balance account. Vice versa is also true.
    You don't need flash cards. If you understand this concept, you can always figure out what type of balance account something is.
    Memorizing will help you know it faster, but getting the concept will help you more in the long run. BTW, this guy is a phenomenal teacher. I am learning so much so from him.
    I just prefer concept based learning rather than rote memorization.

  • @BMARILYND
    @BMARILYND 11 ปีที่แล้ว +4

    The greatest accounting instructor ever!!!! I love the way you teach!!!! Wish other college instructors were as detailed as you are!!!! Keep up the good work! Excited about watching all your videos!

  • @artgoat
    @artgoat 11 ปีที่แล้ว +1

    I think the better way to remember this is "where are the accounts when they are positive?"
    The accounting equation can be rewritten as:
    ASSETS+DRAWS+EXPENSES = CAPITAL+LIABILITIES+INVESTMENTS+REVENUE
    When the terms are shifted around until they're positive, all the account types on the LEFT of the equal sign INCREASE on the left side of the tee (Dr). All the accounts on the RIGHT SIDE increase on the RIGHT side of the tee (Cr). I finally get it, thanks to your videos!

  • @jennifercarlson7391
    @jennifercarlson7391 11 ปีที่แล้ว

    David Krug's accounting lectures are THE BEST. He breaks it down to make it easy to understand. When I am trying to figure out a problem or read an annual report, his voice and logic are in my head. Thank you!

  • @faustinaodoi8088
    @faustinaodoi8088 ปีที่แล้ว

    I'm loving each of your lessons I've taken so far, I wanna say God bless you for this opportunity you've given to some of us who are yet to take course. You're a wonderful person, thank you so much 👊👊

  • @stankmaw
    @stankmaw 10 ปีที่แล้ว +27

    DEALER
    DEA----LER
    Debits increase : Dividends Expenses, and Assets
    Credits increase : Liabilities, Equity, and Revenue

    • @gafinn433
      @gafinn433 10 ปีที่แล้ว

      stankmaw This video is BY FAR the BEST way to remember DEBIT vs CREDIT
      SHORTCUT TRICKS TO
      REMEMBER DEBITS AND CREDITS
      @watch?v=onq8AfjxjRo

  • @MrMcc81
    @MrMcc81 10 ปีที่แล้ว +9

    Great teacher, I'm taking ACC 101 and my teacher just wants us to learn from the book without explaining it. I learned more from this video then a 3 hour class.Thanks

    • @jmattbassplaya90
      @jmattbassplaya90 10 ปีที่แล้ว +4

      Same here. In fact, we, as students at my university, were expecting to teach ourselves the material, do the homework, and then go over the homework in class before the teacher had even taught us anything. It made learning the subject much more difficult than necessary.
      I've been following these video lessons and have been acing everything so far, and it's all due to the professor simply taking the time to explain the process and then show the process in action.
      I started watching these videos because I have become unsatisfied with my job in operations. I'm looking to make a career change, and, thanks to these videos, I'm thinking a job in accounting might be right up my alley. To the professor who made these videos - thank you! :)

    • @mustaphameima3928
      @mustaphameima3928 5 ปีที่แล้ว

      Michael McCall Hi bro did u graduate??

  • @groberts1776
    @groberts1776 8 ปีที่แล้ว +14

    The "DR" and "CR" abbreviations come from Latin "debere" and "credere" the past participles of "debitum" and "creditum".

    • @limitless1692
      @limitless1692 8 ปีที่แล้ว

      +George Roberts III cool

    • @annarouse3466
      @annarouse3466 7 ปีที่แล้ว

      I always thought it stood for "Debit Record" and "Credit Record"

  • @yizhang1302
    @yizhang1302 6 ปีที่แล้ว

    He explains every term with real life example which makes everything so clear ! Best accounting class ever!

  • @lamunekaunica1670
    @lamunekaunica1670 10 ปีที่แล้ว

    LOL i love this guy. He goes so into detail and not boring like most professors

  • @brandondoles570
    @brandondoles570 10 ปีที่แล้ว

    anyone having issues with the concepts of debits and credits look up the youtube video called debits and credits, this video makes it really easy to understand and remember

    • @gafinn433
      @gafinn433 10 ปีที่แล้ว

      Brandon Doles This video is BY FAR the BEST way to remember DEBIT vs CREDIT
      SHORTCUT TRICKS TO
      REMEMBER DEBITS AND CREDITS
      @watch?v=onq8AfjxjRo

  • @victoriakaufmann6351
    @victoriakaufmann6351 9 ปีที่แล้ว +12

    This is an AMAZING professor...thanks for the videos

  • @eyestunners
    @eyestunners 4 ปีที่แล้ว

    David Krug is the man! I'm not even an accountant student or studying to be one. I just watch his videos because they are so interesting!

  • @lazywarrior
    @lazywarrior 3 ปีที่แล้ว +1

    it is truly a pleasure to learn from you. thank you for uploading this. The quality of these videos are far better than most of the current online lectures from other institutes.

  • @suchetasingh1175
    @suchetasingh1175 10 ปีที่แล้ว +4

    Thanks for your online classes, God bless you and give you multifold benefits of this gesture.

  • @toehead33
    @toehead33 12 ปีที่แล้ว

    It was a Godsend to find this series of vids, I am currently in ACC 201 online and having it all in lecture form has been a major help!

  • @alxndrdg8
    @alxndrdg8 4 ปีที่แล้ว

    15 years back I took accounting class.
    I had two instructors teaching and helping us.
    Unfortunately, none could teach me accounting.
    All the things Prof. David Krug said is true.
    It is amazing that he spent so much time teaching Debits and Credits - the essential foundation of Accounting.
    I am good at making Journal entries now, but my grades back then will always be poor reflecting the bad teaching style of my then instructors!
    Thank you Prof. David Krug!

  • @wmart518
    @wmart518 9 ปีที่แล้ว +1

    This is really helpful. These videos are getting me ready for my first accounting class, which I will be starting in January.

  • @adimgarangthiep406
    @adimgarangthiep406 ปีที่แล้ว

    Professional lecturer 👍, I like the way he teach it makes every students understand everything.

  • @alfredoLaliga
    @alfredoLaliga 12 ปีที่แล้ว

    the most gifted instructor in my whole life

  • @nicolaslandivarramallo3711
    @nicolaslandivarramallo3711 4 ปีที่แล้ว +1

    It's a 50 minute lecture, but it feels like a 10 minute lecture where you learn what you normally learn on a 4 hours lecture.

  • @owinbottles3417
    @owinbottles3417 9 ปีที่แล้ว

    Its truly amazing to listen to your lectures! I am completely a novice to Accounting and the way these lectures are going is making perfect sense to me. Excellent Work!
    I was just wondering if something on Annual Report could be published by you to give details on what are the different sections of Annual Report how do we read it, what is the benefits of the report from Investors point of view.
    Thanks much again!

  • @littleripper312
    @littleripper312 12 ปีที่แล้ว

    This is really great thanks for the videos. It's difficult to absorb all the new material in class and it's helpful to hear a different person explain it.

  • @Marianhpy
    @Marianhpy 10 ปีที่แล้ว

    BEST Teaching! Thanks David, you made all so easy and clear to understand.

  • @nanapena2314
    @nanapena2314 9 ปีที่แล้ว +2

    By the way I just found you, and I am enjoying your teachings,, thanks so much for sharing

  • @liahs6406
    @liahs6406 10 ปีที่แล้ว

    Thank you so much! I've learned a lot here. He explained everything easy to understand. Best teacher ever!

  • @tommyliu2000
    @tommyliu2000 12 ปีที่แล้ว

    This teacher is so awesome!! A very interesting introduction of accounting, I love it. Thank you for post it!!

  • @WalaaAbdulatifScientific
    @WalaaAbdulatifScientific 8 ปีที่แล้ว +2

    I think, nothing could have better than this

  • @Masmorraz
    @Masmorraz 11 ปีที่แล้ว

    Good professors received two assets: cash and their students gratitude. Thanks professor Krug!

  • @hayatmuhammad6709
    @hayatmuhammad6709 8 ปีที่แล้ว

    Assets, expenses, losses, and the owner's drawing account will normally have debit balances. Their balances will increase with a debit entry, and will decrease with a credit entry.
    Liabilities, revenues and sales, gains, and owner equity and stockholders' equity accounts normally have credit balances. These accounts will see their balances increase when the account is credited. Their balances will decrease when they debited.
    i am studying CPA but i Love your teaching Method ---God Bless you

  • @StateofPeaches99
    @StateofPeaches99 9 ปีที่แล้ว

    Very good teacher, the best. Lectures are awesome and easy to understand.

  • @Itsmetheguy7
    @Itsmetheguy7 5 ปีที่แล้ว +3

    Student: Krug, you ever curl up in a little ball and pretend you're in your mothers womb?
    Krug: That is a great question, these are great questions guys.
    Good videos and great teaching btw

  • @tonyog5138
    @tonyog5138 9 ปีที่แล้ว

    This is real cool, makes the basic so easy and interesting.

  • @MargaretRosemary
    @MargaretRosemary 11 ปีที่แล้ว

    This was an excellent presentation. I thoroughly enjoyed it & benefited from it. Thank you!

  • @drmaron1946
    @drmaron1946 11 ปีที่แล้ว

    Great, better than all other profs., Greetings from your old Germany, Hamburg.

  • @augustayarteh7524
    @augustayarteh7524 5 ปีที่แล้ว

    wow that a perfect explanations. Yes Account receivable is a Asset in a business.I consider cash in a business is a Asset. We students should know this well. You have to record the 55 thousand down in the balance sheet and the dates you received that money from customers.We need to record the revenue down because revenue is the profits in a business or company that is coming inside of that business. yes professor principles is one historic cost , the revenue. recognition matching and the full disclosure again under the constraints you can see cost benefits, materiality, the industry practices and conservatism this are the mainly ideas of implementation. That so great of you sir. for that sound explanations for Accounting.the increases in left side or decreases on the right I fell what you debt on the left should be credit to the right side in accounting. For the T accounting when people are making it to record. The debt or credit they should not forget to record the dates down. so the bank or company should known when they gets that money. perfectly correct.

  • @naifnegm7805
    @naifnegm7805 8 ปีที่แล้ว

    Thank you so much DR KRUG ,,, BEST TEACHER EVER

  • @qweasd-ut1dq
    @qweasd-ut1dq 12 ปีที่แล้ว

    Very Good Job. Very simple way, very good for new students. Encouraging to continue.

  • @VarunSharma-jh4jk
    @VarunSharma-jh4jk 10 ปีที่แล้ว

    3 kinds of accounts.
    Personal , Real and Nominal.
    Personal - Dr the receiver and credit the giver.
    Real - Dr what comes in Credit what goes out.
    Nominal - All expenses/loss are debit and all profits/gains are credited.

  • @tadpole256
    @tadpole256 13 ปีที่แล้ว

    I like to remember it this way... We hold debits in "AWE". Assets, Withdrawals & Expenses are all debit balance accounts.

  • @irynapavlenko3292
    @irynapavlenko3292 9 ปีที่แล้ว

    I'm from Ukraine and can enjoy your perfect lectures!!! This is amazing!)

  • @kyriellehenry2816
    @kyriellehenry2816 5 ปีที่แล้ว

    Superb teaching ability. Much appreciated Sir!

  • @kawallabair3216
    @kawallabair3216 7 ปีที่แล้ว

    From what I can gather, and noone take my word on this, I picked up the following from the lecture.
    Assets = Liabilities + Owners Equity
    and Owners Equity = Owners Capital - Owners Withdrawals + Revenues - Expenses
    The list given was:
    Asset - Debit Increases, Credit Decreases
    Liability - Credit Increases, Debit Decreases
    Owners Capital/Capital - Credit Increases, Debit Decreases
    Owner's Withdrawals/Withdrawals - Debit Increases, Credit Decreases
    Revenue - Credit Increases, Debit Decreases
    Expenses - Debit Increases, Credit Decreases
    According the accounting equation, It kinda looks like the following:
    A = L + E
    The left hand side of the equation increases through debit
    The right hand side of the equation increases through credit
    The only reason that Expenses and Withdrawals are debit accounts is because they decrease the credit of the Equity accounts.
    So basically: Debits must equal Credits.

  • @alva909
    @alva909 10 ปีที่แล้ว

    I just bought the book on ebay and will start doing the homework he assigned. Yay for me!

  • @jameslavelle7811
    @jameslavelle7811 9 ปีที่แล้ว

    I wish he was my lecturer. Life saver! Thank you.

  • @baijuerumeda
    @baijuerumeda 11 ปีที่แล้ว

    great teaching,keep the good work.God bless!

  • @curry2131
    @curry2131 8 ปีที่แล้ว +12

    A=L+OE;
    Since OE=C(Capital)-W(Withdrawals)+R(Revenue)-E(Expenses);
    So A=L+C-W+R-E;
    And therefore, A+W+E=L+C+R
    Finally, A, W, E (left side) are Dr; L, C, R(right side) are Cr.
    This is my way to memorize this principle.
    Good luck!! Folks!!LOL
    Frankly, cards are not my types...

  • @rainerwahnsinn3262
    @rainerwahnsinn3262 3 ปีที่แล้ว +2

    41:13 Minor correction. Liabilities is a "credit balance account". He confused debit with credit.

  • @bookkeepertutorials9142
    @bookkeepertutorials9142 9 ปีที่แล้ว

    Learning Accounting concepts can be difficult but it doesn't have to be. The Bookkeepers are here to make learning those concepts, simple! Tweet out your Accounting questions to @BookKeeper_Help and we will explain them in the simplest ways possible.

  • @mylesbishop1240
    @mylesbishop1240 9 ปีที่แล้ว

    Once again, Thank you for this great lecture. A link for the flashcards would be awesome.

  • @2artform2
    @2artform2 11 ปีที่แล้ว

    Very good information for up and coming accountants.

  • @harpreetseehra949
    @harpreetseehra949 6 ปีที่แล้ว

    I think remembering what Is debit balance account and what one is credit balance account it's better to keep in mind that all accounts which are on asset side such as...cash,notes receivable, machinery, are debit balances accounts and all accounts on liability side are credit balance accounts... Like Notes payable etc.

  • @as04059
    @as04059 10 ปีที่แล้ว

    Thanks for uploading these videos,. I like your teaching style and the way you present concepts is clear and straightforward. Big help for me.

  • @shenelldixon3814
    @shenelldixon3814 10 ปีที่แล้ว

    I remember it as AWE (which is a word)A is asset W is withdrawal and E is expense and its increase in debit side

  • @KABUCHWA.
    @KABUCHWA. 9 หลายเดือนก่อน

    Was watching today, very informative. 9th Jan 2024..

  • @leandrorickz3446
    @leandrorickz3446 11 ปีที่แล้ว

    this guy is great!! keep up the great lectures, dave!

  • @georgekutubidze3316
    @georgekutubidze3316 10 ปีที่แล้ว

    God Bless you Krug,thanks for the lectures

  • @minisiddharthagautam3531
    @minisiddharthagautam3531 10 ปีที่แล้ว

    Love your videos.. Thanks a lot for sharing them!!

  • @nemanhakimi3737
    @nemanhakimi3737 11 ปีที่แล้ว

    gr8 lecturer. keep up the good work profs.

  • @missp.3891
    @missp.3891 7 ปีที่แล้ว

    Thanks teacher David, now I start to understand the T account =)

  • @preyontheweak9566
    @preyontheweak9566 3 ปีที่แล้ว

    love you big dog! I'm Making Them Flash cards tonight!!

  • @TyGaMode
    @TyGaMode 5 ปีที่แล้ว

    I could never figure out why this professor seemed so familiar to me and then i came across and episode of Jimmy Kimmel live. They're voices are absolutely the same!

  • @NevaehBeatez
    @NevaehBeatez 7 ปีที่แล้ว

    A better way to explain debits and credits is to say that money has to come from somewhere and go somewhere else. When money is coming from within the business, it's a debit. When it comes from outside the business, it's a credit. When you get a loan, you record a Notes Payable as a credit because that money is coming from within the company. Then you record a debit in the Cash account because that money is now within the business.

  • @helium73
    @helium73 ปีที่แล้ว

    It seems that there's some connection between Cash and Notes Payable. Isn't the real trick figuring out what corresponding account mirrors the one you first think of? What if you do a double entry but the second account you double the entry in is the wrong account?

  • @whoeverwhoever400
    @whoeverwhoever400 11 ปีที่แล้ว

    so to see how healthy a company is, you look at the company's asset or its equity?

  • @kinnuekm6715
    @kinnuekm6715 11 ปีที่แล้ว

    getting cash is a debit taking money and giving it to someone is a credit.
    Investing in a company is a credit (equity), reducing the Equity would be debit.
    Paying a liability is a debit , but increasing the libilty would be a credit.
    All expenses are debit-
    hopes this helps

  • @narayanhombal
    @narayanhombal 11 ปีที่แล้ว

    Great instructor! I liked it.

  • @syedsalmanabid9850
    @syedsalmanabid9850 9 ปีที่แล้ว

    I'm in love with this man !!! Thank you thank you thank you !!!

  • @ephraimmapendo8246
    @ephraimmapendo8246 6 ปีที่แล้ว

    I loved very much the class, It is useful in many ways. How can i get the book you introduced so that i can follow at the same time doing exercise?

  • @BossChronicles
    @BossChronicles 9 ปีที่แล้ว

    I'm
    Horrible at math I'm thinking about majoring in accounting and I have to take a business cal class should I be worried ?

  • @maureenatieno1481
    @maureenatieno1481 3 ปีที่แล้ว

    The lectures of Krug are 👌

  • @tansuagrawal2349
    @tansuagrawal2349 4 ปีที่แล้ว +1

    Well done

  • @govindsethunath1164
    @govindsethunath1164 4 ปีที่แล้ว

    This guy is the real deal

  • @easymathsbysonakshi1098
    @easymathsbysonakshi1098 8 ปีที่แล้ว

    sir...why i should not record the increases of cash on the credit side...and decreases of cash on the debit side?

  • @rem486
    @rem486 10 ปีที่แล้ว

    Here's an expanation of Dr and Cr from Wikipeida.
    In its original Latin, Pacioli's Summa used the Latin words debere (to owe) and credere (to entrust) to describe the two sides of a closed accounting transaction. When his work was translated, the Latin words debere and credere became the English debit and credit. The abbreviations Dr (for debit) and Cr (for credit) likely derive from the original Latin.

    • @gafinn433
      @gafinn433 10 ปีที่แล้ว

      rem486 This video is BY FAR the BEST way to remember DEBIT vs CREDIT
      SHORTCUT TRICKS TO
      REMEMBER DEBITS AND CREDITS
      @watch?v=onq8AfjxjRo

  • @MrRoger2055
    @MrRoger2055 12 ปีที่แล้ว

    Hi Mr Krug
    Are the abbreviations Cr and Dr, from the Latin "Depere" for debit and "Credere" for Credit.

  • @j.dalesmith8953
    @j.dalesmith8953 7 ปีที่แล้ว

    He is a great Educator!

  • @DrBandaKhalifa
    @DrBandaKhalifa 6 ปีที่แล้ว

    lifesaver​. Thank you very much

  • @ayzo13
    @ayzo13 12 ปีที่แล้ว

    Hi, Great class btw. Just wondering where i can get all the work sheets for this class, i heard u mention somethin about the angel webiste?

  • @kaysineth2721
    @kaysineth2721 11 ปีที่แล้ว

    best teaching ever

  • @jab3593
    @jab3593 10 ปีที่แล้ว +14

    Excellent teaching. You make things so much more understandable than trying to learn online from an unengaged teacher and just a book. I wish I could go to JCCC. I found this link for flashcards, although I'm not sure if they are the exact same ones used in the class. quizlet.com/11622754/accounting-1-normal-balance-flash-cards/

    • @eslamreda159
      @eslamreda159 10 ปีที่แล้ว +1

      thanks that`s useful

    • @gafinn433
      @gafinn433 10 ปีที่แล้ว

      eslam reda Personally, This video is BY FAR the BEST way to remember DEBIT vs CREDIT
      SHORTCUT TRICKS TO
      REMEMBER DEBITS AND CREDITS
      @watch?v=onq8AfjxjRo

    • @eslamreda159
      @eslamreda159 10 ปีที่แล้ว

      ok i see that from very first time you tell us about this web and this very great way to learn in thank you and thanks for your interesting

    • @mylesbishop1240
      @mylesbishop1240 9 ปีที่แล้ว

      Nice find, thanks.

  • @blackvitruvianman
    @blackvitruvianman 8 ปีที่แล้ว

    Great instructor!!

  • @michaelcheung1905
    @michaelcheung1905 9 ปีที่แล้ว

    you help me a lot Dave! Thanks!

  • @AllaahuAkbarr
    @AllaahuAkbarr 10 ปีที่แล้ว +2

    amazing teacher !!! : )

  • @meiliyinhua7486
    @meiliyinhua7486 ปีที่แล้ว

    I'm not certain why they say no to using debit/credit cards as an idea there
    a debit card is linked to a debit balance account, and a credit card linked to a credit balance account, no?

  • @djtonypitt
    @djtonypitt 10 ปีที่แล้ว

    Great teacher, a lot better than my current one. Where can I get the flash card info?

    • @gafinn433
      @gafinn433 10 ปีที่แล้ว

      djtonypitt This video is BY FAR the BEST way to remember DEBIT vs CREDIT
      SHORTCUT TRICKS TO
      REMEMBER DEBITS AND CREDITS
      @watch?v=onq8AfjxjRo

  • @deborahtoriola
    @deborahtoriola 6 ปีที่แล้ว

    Is there a video on Capital Structure and finance Costs by?

  • @bemotivated888
    @bemotivated888 11 ปีที่แล้ว

    goodwork teacher.

  • @alexandreaallen577
    @alexandreaallen577 11 ปีที่แล้ว

    is it safe to say that all liabilities are recorded on the Credit side of the ' T ' account and all assets are recorded on the Debit side?

  • @symbatbek2059
    @symbatbek2059 4 ปีที่แล้ว

    Why prepaid accounts isn’t an unearned revenue ?? company haven’t delivered any product or service yet

  • @corrieszhi8092
    @corrieszhi8092 8 ปีที่แล้ว

    I simply laugh when hearing all the guys saying
    debit means left,credit means right...
    But it works!!!