Also known as "compound accounting entries".

Accounting entries that reflect more than two accounts in economic pactions.

Under the debit and credit bookkeeping method, compound entry generally appears as two entries: "borrowing" or "borrowing" or "borrowing".

For example, A purchased 50000 yuan, of which 30000 yuan has been paid for bank deposits and 20000 yuan has not been paid.

The accounting entries are: 50 yuan 000 loan: 30 000 deposit accounts payable 20 0000. In the above entry, the borrower's raw material account corresponds to the "bank deposit" account and the "payable account" account, forming a composite accounting entry containing three accounts.

Compound entry is actually composed of several simple entries.

For example, the compound entry of the above A purchase materials is made up of the following two simple entries: (1) borrow: raw materials 30 000 borrow: bank deposit 30 000 (2) borrow: raw material 20 000 loan: accounts payable 20 000 compiling compound entry, can concentrate and comprehensively reflect the overall situation of an economic business, at the same time, simplify accounting procedures.

In the actual work, for complex economic business, we can also compile multiple "borrowing" and "multi loan" compound entries.

However, it is not allowed to compile complex entries for several economic operations.