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#cfa-level-1 #reading-23-financial-reporting-mechanics
A debit is not better than a credit and vice versa. Debit simply means the left side of the T-account, and credit simply means the right side.
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APPENDIX 23: A DEBIT/CREDIT ACCOUNTING SYSTEM
T-account is so named for its shape: T-Account Debit Credit The left-hand side of the T-account is called a “debit,” and the right-hand side is termed a “credit.” The names should not be construed as denoting value. <span>A debit is not better than a credit and vice versa. Debit simply means the left side of the T-account, and credit simply means the right side. Traditionally, debit is abbreviated as “DR,” whereas credit is abbreviated “CR.” The T-account is also related to the balance sheet and accounting equation as follows: Bala


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