Accounting Journal Entries and Account Quick Reference
A Chinese study reference for common accounting accounts and journal entries, organized around assets, liabilities, income, expenses, closing entries and statement checks.
What this material covers
This Chinese reference organizes common accounts and journal entries by assets, liabilities, equity, income and expenses. It is useful for accounting learners, exam revision and practice review, but the starting point for a correct entry is the transaction fact and applicable policy rather than memorizing a fixed pattern.
A reliable review path
Read the transaction, identify the parties, date, amount and supporting document, then describe what changed before selecting accounts and debit or credit direction. After the entry is written, check the balance direction, closing treatment and effect on the relevant statements.
Policy and practical boundaries
Accounting treatment can vary with entity type, contract terms, business substance, tax rules and the applicable version of a standard. Keep the source, policy version and calculation notes with practice work; formal bookkeeping, tax filing and statements require the responsible professional review.
Maintenance note
This page reviews the archived accounting account and journal-entry reference, PDF format and study-use boundary. Content review date: 2026-08-23.
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Accounting journal-entry and account reference study guide
Read one business scenario at a time, identify the accounting elements, write the entry with its reasoning and finish by checking the closing and statement effects.
Before you start
- Prepare a PDF reader, fictional business cases and a journal-entry practice sheet.
- Review accounting elements, normal balances and the basic relationship between statements.
- Record the entity type, applicable standard version and period used in every exercise.
Installation steps
- 01
Open a working copy
Keep the original PDF unchanged, open a copy in a searchable reader and create a separate notes file for examples and questions.
- 02
Build an account index
Group the reference by assets, liabilities, equity, income and expenses, then note the normal balance and common business context for each account.
- 03
Prepare a practice ledger
Create columns for the transaction fact, document, account, direction, amount, policy basis and statement effect before starting exercises.
Quick start
- 01
Start from the business fact
Write the parties, date, amount and document in plain language before looking up a journal-entry pattern.
- 02
Write and explain the entry
Select the accounts and amounts, then add a short reason for the debit and credit direction instead of copying a formula without context.
- 03
Reconcile the result
Check debit-credit balance, normal balance, closing entries, tax items and statement presentation, then return to the original transaction when a result looks unusual.
Usage tips
- The same account name can receive different treatment when the business substance, entity type or standard version changes.
- Keep study exercises separate from real vouchers and records, and remove personal or account information from shared examples.
- Preserve the policy version, source document and calculation trail so a later reviewer can reproduce the conclusion.
Troubleshooting and uninstall
Why do I keep reversing debit and credit direction?
Write the increase or decrease of each accounting element first, then use normal balances and the accounting equation to review the direction.
Why does the reference differ from an actual business entry?
Compare entity type, transaction substance, contract, standard version and accounting policy before choosing the applicable treatment.
Frequently asked questions
Where should a beginner start with journal entries?
Start with accounting elements and normal balances, then use transaction facts to choose the account, direction and amount.
Why should I avoid memorizing a fixed entry?
A similar account can be treated differently when the transaction, entity type or applicable standard changes. Understanding the fact pattern is more reusable.
How should I review an entry after writing it?
Check balance, normal direction, closing treatment, tax items and statement effects, then compare the result with the source document.
Can this reference serve as formal bookkeeping advice?
It is a study and quick-reference resource. Formal bookkeeping, tax filing and reporting require the applicable rules, records and professional review.