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The Corporate Finance Institute Accounting

Using T-Accounts, tracking multiple journal entries within a certain
period of time becomes more feasible. Every journal entry is posted to
its respective T-Account on the correct side by the correct amount. For
example, if a company issued shares for $500,000, the journal entry
would be composed of a Debit to Cash and a Credit to Common Shares.
If the company issued additional shares for $400,000 the balance would
accumulate in the respective T-Accounts.

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