when a company borrows money from its bank, the company's Cash account will increase and its liability account Loans Payable will increase. If a company pays $200 for an advertisement, its Cash account will decrease and its account Advertising Expense will increase
Double entry also allows for the accounting equation (assets = liabilities + owner's equity) to always be in balance.
ถ้าเกิดว่าบริษัทไปกูยืมเงินจากธนาคาร เงินสดของบริษัทจะเพ
its liability account Loans Payable will increase.