Accrual
The expense band lands in the period the service was delivered while the cash settles in the period after, and the accrual bridge draws across the boundary between them.
CSS
Bookkeeping
15 animationsAdjusting Entry
The unadjusted balance stands in the first column, the adjustment is booked in the second and the adjusted column re-forms as the two stacked together.
CSSChart Of Accounts
The account tree populates tier by tier from the root down through its classes to the ledger codes, and one code takes the accent as the account in use.
CSSClosing The Books
The nominal account columns drain to nothing one after another inside their ghost outlines while the retained earnings bar takes up exactly what they gave away.
CSSContra Account
The contra balance grows back from the right end of the gross bar while the carrying amount gives way by exactly the complement, the two meeting on one moving boundary.
CSSCross Footing
Row totals foot out down the right edge of the schedule and column totals foot along the bottom, and the grand total in the corner lands once both agree.
CSSDouble Entry
A debit bar grows left of the centre rule and its credit mirror grows right of it by exactly the same amount, the pair always summing to zero across the rule.
CSSJournal Entry
Lines of the entry are written into the debit and credit columns in turn, and the balance mark ticks once the closing credit lands and the two columns agree.
CSSPosting To Ledger
A posting leaves the journal row, runs down the posting lane into the ledger account and steps the account's running balance up as it lands.
CSSPrepayment Amortised
The prepaid balance releases one equal period at a time, shrinking from the top while the expensed block grows from the foot by exactly the complement.
CSSReversing Entry
An accrual posted on the last day of the period is answered by its mirror on the first day of the next, the two equal and opposite marks straddling the period boundary.
CSSSubledger Rollup
Four subsidiary ledger balances slide together into one contiguous stack and the control account bar above them measures to exactly the same total.
CSSSuspense Clearing
An out-of-balance difference parked in the suspense slot lifts out and drops onto the account it belonged to, levelling the two columns behind it.
CSST Account
Amounts stack down the debit and credit arms of a T account and the balancing figure draws in under the shorter side to bring the two arms level.
CSSTrial Balance
Account amounts stack into a debit column and a credit column segment by segment and the two totals finish exactly level on the agreement rule.
CSS