![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/4d086e061d950a7b18978e5718d162d9f3d3c987?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
操作方法 01
会计分录已做好
登T型账户的前提是会计分录已经做好,而且是正确的,只有这样,T型账户才能计算准确。
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/0bd162d9f2d3572c31405c4f9813632763d0c387?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
02
画T型账户
在纸上画一个大大的T字,横线上方写
会计科目名称,左边表示借方,右边表示贷方。
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/622762d0f703918f8773fd59433d269758eec487?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
03
登记期初余额
根据
总账上期初余额的实际情况填写,一般资金占用类期初余额填在左方,资金来源类期初余额填在右方。
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/503d269759ee3d6d7864475851166d224e4ade87?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
04
登记本期发生额
发生额要根据会计分录填写,把每一笔会计分录都登记到T型账户上,不要漏填。填写竖线左右两边时,要看上方的会计科目是什么,资金占用类科目左边填增加额,右边填减少额,资金来源类科目正好相反。
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/4e4a20a4462309f7a5cd6d81600e0cf3d6cad687?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
05
结算期末余额
资金占用类的期末余额=期初余额+借方发生额-贷方发生额,资金来源类科目的期末余额=期初余额+贷方发生额-借方发生额,算出期末余额后,登记总账。
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/08f790529822720e346c226969cb0a46f31fab87?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_600%2Ch_800%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)