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Account in a transaction - Coggle Diagram
Account in a transaction
Debitor acccount
Normal balance - Debit
Client account
Positive balance
Negative balance
GL account
Negative balance
Positive balance
Balance += Amount - Debit
Balance += Amount - Debit
Normal balance - Credit
GL account
Positive balance
Negative balance
Client account
Positive balance
Negative balance
Creditor account
Normal balance - Credit
Client account
Positive balance
Negative balance
GL account
Positive balance
Negative balance
Normal balance - Debit
GL account
Positive balance
Negative balance
Client account
Positive balance
Negative balance