Hi, I am just getting started with ledger but am confused by how ledger 
treats income.

As I understand it, double entry accounting all derives from the equation:

Assets/Property = Claims against Assets/Property

Expanded several times:

Assets = Liabilities + Equity     (the two types of claim against assets)

Changes in equity are the net effect of its sub-categories: investment + 
income - expenses - draws

Assets = Liabilities + Starting Equity + Income + Investment - Expenses - 
Draws  (the expanded accountancy equation)

Anything that tilts that equation clockwise is a credit and anything that 
tilts it anti-clockwise is a debit.  Hence every credit must have a debit.


And so finally:  Ledger handles income by debiting the cash asset account, 
and also debiting an income account.  This just doesn't work in my head -- 
how can the account be a true income account?  

I need help reconciling the idea of moving currencies on which ledger is 
based and the accountancy equation.

Hopefully I have just made a dumb error and it's a quick fix.

T 

-- 

--- 
You received this message because you are subscribed to the Google Groups 
"Ledger" group.
To unsubscribe from this group and stop receiving emails from it, send an email 
to [email protected].
For more options, visit https://groups.google.com/d/optout.

Reply via email to