Survival Notes- Chapter 2

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T-Accounts & Journal Entries

This chapter shows you how to actually record transactions in accounting. First, you’ll learn how T-accounts work, a simple visual tool that helps you track debits and credits. Then we’ll move into journal entries, where you’ll see how real business events are written down in the books. With step-by-step examples, you’ll get comfortable turning everyday transactions into journal entries and posting them to the right accounts.

T-Accounts & Journal Entries

This chapter shows you how to actually record transactions in accounting. First, you’ll learn how T-accounts work, a simple visual tool that helps you track debits and credits. Then we’ll move into journal entries, where you’ll see how real business events are written down in the books. With step-by-step examples, you’ll get comfortable turning everyday transactions into journal entries and posting them to the right accounts.