Use this reference to review the debit and credit entries for cash accounting transactions in Juris.
Legend
- CR: Credit
- DR: Debit
Blank cells indicate that the source table does not list a debit or credit for that account.
Fees
| Transaction description | Regular Cash Asset | Prepaid Cash Asset | Prepaid Cash Liability | Fees Income |
|---|---|---|---|---|
| Cash Receipt - Positive | DR | CR | ||
| Cash Receipt - Negative | CR | DR | ||
| Prepaid Applied | DR | CR | ||
| Prepaid Deposit - Positive | DR | CR | ||
| Prepaid Deposit - Negative | CR | DR |
Expenses
| Transaction description | Regular Cash Asset | Prepaid Cash Asset | Prepaid Cash Liability | Expenses Income/Offset |
|---|---|---|---|---|
| Cash Receipt - Positive | DR | CR | ||
| Cash Receipt - Negative | CR | DR | ||
| Prepaid Applied | DR | CR | ||
| Prepaid Deposit - Positive | DR | CR | ||
| Prepaid Deposit - Negative | CR | DR |
Taxes
| Transaction description | Regular Cash Asset | Prepaid Cash Asset | Prepaid Cash Liability | Tax Liability |
|---|---|---|---|---|
| Cash Receipt - Positive | DR | CR | ||
| Cash Receipt - Negative | CR | DR | ||
| Prepaid Applied | DR | CR | ||
| Prepaid Deposit - Positive | DR | CR | ||
| Prepaid Deposit - Negative | CR | DR |
Interest
| Transaction description | Regular Cash Asset | Prepaid Cash Asset | Prepaid Cash Liability | Interest/Surcharge Income |
|---|---|---|---|---|
| Cash Receipt - Positive | DR | CR | ||
| Cash Receipt - Negative | CR | DR | ||
| Prepaid Applied | DR | CR | ||
| Prepaid Deposit - Positive | DR | CR | ||
| Prepaid Deposit - Negative | CR | DR |