{"id":40219,"date":"2025-10-14T13:55:50","date_gmt":"2025-10-14T13:55:50","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-3-the-recording-process-2-2\/"},"modified":"2025-10-14T13:55:50","modified_gmt":"2025-10-14T13:55:50","slug":"lesson-3-the-recording-process-2-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-3-the-recording-process-2-2\/","title":{"rendered":"Lesson 3: The Recording Process"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 3: Financial Accounting Recording Process<\/h2>\n

The Recording Process
\n<\/h3>\n

The purpose of transaction analysis is first to identify the type of account involved, and then to determine whether to make a debit or a credit to the account<\/h5>\n
On October I.C.R Byrd invests $ 10,000 Cash in an advertising company called Pioneer Advertising.<\/h5>\n
Transaction<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Basic Analysis<\/h5>\n
The asset cash increase $ 10,000 owners equity (Specifically owners capital) increases $10,000.<\/h5>\n
Equation analysis<\/h5>\n
Assets = Liabilities + Owner`s equity<\/h5>\n
Debits increases assets: debit cash $ 10,000.<\/h5>\n
Credits increase owner`s equity:<\/h5>\n
credit owner`s capital $ 10,000.<\/h5>\n
Debits increases assets: debit cash $ 10,000.<\/h5>\n
Credits increase owner`s equity:<\/h5>\n
credit owner`s capital $ 10,000.<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Journal Entry
\n<\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Posting<\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"<\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40219","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 3: The Recording Process - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-3-the-recording-process-2-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 3: The Recording Process - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 3: Financial Accounting Recording Process The Recording Process The purpose of transaction analysis is first to identify the type of account involved, and then to determine whether to make a debit or a credit to the account On October I.C.R Byrd invests $ 10,000 Cash in an advertising company called Pioneer Advertising. 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