Accounting question: journalizing cash?

I know that a journal entry has to be equal with debits and credits, but I am confused as to why cash is sometimes journalized as a debit, and sometimes a credit. I have seen the corrected journal entries, and for some reason, the cash seems to appear in opposite of what makes sense. Please help, but do not go crazy with accounting jargon that will confuse me.

Accounting question: journalizing cash?honda finance

you need to think debiting cash or crediting cash in perspective of posting into ledger.

Dr Cash

Cr Revenue (cash received)

Dr Expense (cash paid)

Cr Cash

when posting into ledger both Revenue %26amp; Expense account will go into opposite side (Debit [left side] %26amp; Credit [right side]) of Cash account. Revenue (plus) will be recorded on the Debit side of Cash account %26amp; Expense (minus) will be recorded on Credit side of Cash account. After all when u total, the debit side will show higher value as, one can鈥檛 spent more than what he owns/earns.

Accounting question: journalizing cash?

loan

Maybe I don%26#039;t understand your question clearly, but would the differences not be because cash is being spent and replenished?|||All a journal is the recording of the transaction.

Cash can be a debit when you are receiving cash - for such items as cash sales or payment receipts from employees or payments from customers.

Dr Cash 100

Cr Accounts Receivable 100

Being settlement of Mr X%26#039;s AR account.

Cash as a credit is when an expense or a creditor is paid.

Dr Electricity Expense 50

Cr Cash 50

Being payment of electricity for the month.

You can also get movements on the cash account for example if you transfer money from a fixed deposit account in to the cash account or vice versa.

Hope this helps.

Martin.