One destines it to register the movement occurred in each account. This block is divided, in turn, in corresponding debit to the addition of the debits of the respective account in the book Reason. It observes the account previously Box in the raised Temporary balance sheet. In the debit of the block movement of the Temporary balance sheet it has R$ 55,000, whose value was extracted of the addition of the debit of the respective account Box in the book Reason. It sees that in the Reason the addition of the Box is of R$ 55,000 in the debit, value this carried to the Temporary balance sheet.
Rank this, we can observe that the same it occurred with the credit. In the same way it was made with others accounts: Capital, Furniture and Utensils and Merchandise. It notices that the addition of the debit of the block movement has that to be equal to the addition of the credit of the same block, in function of the basic principle of the method of the double entries. However, in the other block of the Temporary balance sheet it is destined if to register the balance of the accounts; it is divided, also, in two columns: one for the debt balance and another one for the credit balance. The balance of an account is equal to the difference enters the addition of the debit and the addition of the credit of the related account.