When preparing a journal entry,debits are always listed before credits.

Name: When preparing a journal entry,debits are always listed before credits.
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Debits are always listed before credits in a journal entry according to the rules of double-entry accounting. This is to ensure that the accounting equation (Assets = Liabilities + Equity) remains balanced. Debits increase assets and decrease liabilities and equity, while credits do the opposite, so it is necessary to list them in the correct order.

When Preparing a Journal Entry,debits Are Always Listed Before Credits