The double entry bookkeeping method is the interdependence and mutual control relationship between account receivable and loan payable (payable or payable or payable).

For example, under the double entry bookkeeping method, each item business The account registered after the event is sometimes the credit of an account's debit to another account: it is the credit (debit) of a debit (credit) of an account to several accounts, which makes the accounts correspond to each other. The account with this correspondence is called the corresponding account.

Through account correspondence, we can understand the specific contents and accounting elements of economic business. specific In addition, the accuracy of economic business records can be checked according to the application of corresponding accounts.

For example, by borrowing the "bank deposit" account and crediting the "paid in capital" account, we can understand this economic business. content It is invested by the owner of the enterprise to the enterprise, and the invested money is deposited in the Bank of the enterprise.

Here, the "bank account" account corresponds to the "paid in capital" account and becomes the corresponding account.