How to remember debits and credits in accounting pdf. Remember that every entry consists of a debit and a credit.

How to remember debits and credits in accounting pdf. Debits and credits are not used to Oct 23, 2023 · RFP Scoring Template Excel: Simplifying Supplier Evaluation with Vendor Scorecards Apr 22, 2020 · Debits & Credits act as a pair. Understanding debits and credits is crucial for accurate accounting, but it can be a complex concept to grasp. Debit and Credit are the two sides of the same coin. A journal is a record of each accounting transaction listed in chronological order and journal entries are used by accountants for post-activity. Remember, like yin and yang, debits and credits work together in perfect harmony to maintain balance. A combination of these 3 items makes up the common sense formula for basic accounting: Liabilities are what your business owes. One of the most common questions asked in the accounting world is “what is the double entry for _____?” Even if you haven’t fully got to grips with double entry just yet, there is an easy way to remember which way round the debits and credits should be entered for any transaction. Cash for example, increases with a debit. Transactions are recorded as either a debit or a credit, depending on what is However, we do not use the concept of increase or decrease in accounting. Buy now & save. Example 3: I sell 1 widget for $100 cash. au Jul 15, 2024 · Accounting applies the concepts of debits and credits to your assets, equity, and liabilities. . Debit cash (increase), credit revenue. They are part of the double entry system which results in every business transaction affecting at least two accounts. Debits and credits operate on the principle that any business transaction impacts at least two accounts. For every Debit, there must be a Credit; Debits create Economic Benefit to a destination (EG Expenses being paid) Credits create Economic Benefit from a source (EG Receipt of Owner’s Equity) Debits = Dividends, Expenses & Assets; Credits = Liabilities, Equity & Revenue; Remember the DEALER acronym Jul 23, 2024 · What are the Debit and Credit Rules? Debits and credits are the opposing sides of an accounting journal entry. Whenever cash is received, debit Cash. " In bookkeeping, the words "debit" and "credit" have very distinct meanings and a close relationship. Those debits and credits are summarized in the accounts. ) involves making an entry on the right side. Apr 26, 2015 · Asset debit credit Contra asset credit debit Contra assets: Accumulated depreciation, Allowance for doubtful accounts Liability credit debit Equity credit debit Contra equity debit credit Contra equity: Treasury stock Income Statement Revenue credit debit Most transactions: Typically credits Expense debit credit Most transactions: Typically debits See full list on avers. It even helps understanding revenues and expenses. Sep 26, 2024 · Familiarize yourself with the meaning of "debit" and "credit. Let’s assume that a company receives $500 on June 3, 2023 from a customer who was given 30 days in which to pay. It can take some time to wrap your head around debits, credits, and how each kind of business transaction affects each account and financial statement. and Cr. The debit and credit sides are commonly represented by Dr. Here's what Training Link tutor Jennifer Nyland had to say sides – a debit and a credit side as illustrated • The duality concept means that each transaction will affect at least two ledger accounts • One account will be debited and the other credited. Next, you must understand how transactions are recorded into the system. • accounting transaction quadrants. Often people think debits mean additions while credits mean subtractions. This process is called double-entry accounting. Debit and Credit Examples. Understanding the basic formulas and examples in the debits credit cheat sheet is essential. In accounting terms, the debits and credits must balance. Positive Accounts and Negative Accounts There are five types of accounts in the accounting system as seen in the above chart. debit. If you have trouble remembering which goes on the left and which on the right, one trick you can do is to think of the letter r for r ight. Oct 6, 2021 · How to use debits and credits in accounting. It is accepted accounting practice to indent credit transactions recorded within a journal. Debit cash (increase), credit note payable (or other appropriate liability account). Jul 17, 2024 · If there are multiple debits and/or credits in a single transaction or journal entry, the sum of the debits must equal the sum of the credits. For accounts that you expect to be negative (credit accounts), debits decrease the balance, and credits increase the balance. PEARLS is a superb mnemonic to remember deb Jun 22, 2023 · Read on to understand debit and credit accounting, the concept of double-entry accounting and a few accounting best practices. And if that's too much to remember, just remember the words of accountant Charles E. learn about debits and credits. Definition of Debits and Credits. We can clarify our understanding of what is going on with credits and debits by returning to the Debits = Credits equation. A debit credit cheat sheet or Debts and credits can help you figure out what your business is worth in total. 💡In accounting, every transaction will have debits and credits and at least two accounts will be affected. A debit increases cash and a credit decreases cash. For example, if a business purchases a new computer for $1,200 on credit, it would record $1,200 as a debit in its account for equipment (an asset) and $1,200 as Aug 25, 2023 · Now that you’ve grasped the art of journal entries, debits and credits are no longer a daunting mystery. grasp of double entry booking is a vital skill Oct 24, 2024 · See debit & credit examples for accounting entries here. Every transaction will require a debit to at least one account and a credit to at least one other account. To debit an account means to enter an amount on the left side of the account. In accounting, debits and credits are used to record financial transactions. The definition of credit is "what is owed," while the definition of debt is "what is due. Whether you’re an aspiring accountant or a business owner looking to understand your company’s finances, mastering the art of debits and credits is A few tips about debits and credits: When cash is received, debit Cash. Knowing which account to debit and which to credit is crucial. Debits and credits balance each other out —if a debit is added to one account, then a credit must be added to the an opposite account. A double-entry accounting cheat sheet. Let's explore some common accounting transactions and their corresponding debits and credits: Example 1: Selling Inventory for Cash. As with the accounting equation, these debit and credit totals must always be equal. com. In accounting, debits and credits aren’t just about adding or subtracting cash. Debits and Credits Example: Sales Revenue. Assets (what is owned by the business), liabilities (what is owed by the business), and equities (the owners share of the business) are the accounts reported on the Balance Sheet. Assets = Liabilities + Owner’s Equity Left = Right Debits = Credits Assets are on the left side of the accounting equation; therefore, increases to assets are made on the left side of asset accounts and are called debits. Each business transaction is labeled with at least one debit and one credit (double entry). accounting process. Debits and credits actually refer to the side of the ledger that journal entries are posted to. left side and the right side which represents the debit and credit sides respectively. Here are the meanings of those words: debit: an entry on the left side of an account. To make things a bit easier, here’s a cheat sheet for how debits and credits work under the double-entry bookkeeping system. g. If you can commit that to memory, you’re helping to set yourself up for your future AAT studies and career in accounting. The debits must equal the credits: Debits = Credits. " Gaining helpful insight into the rises and falls of essential accounts and making sense of a company's balance sheet can be achieved by learning how to use CR and DR. Debits and Credits in Common Accounting Transactions. However, these are rules that you need to memorize. The below image is helpful to understand the format of a journal entry. However simple it may be, I found that referencing it frequently helped cement the concept of debits and credits. May 14, 2024 · The general journal is an accounting record of any company’s financial transactions. Most people will use a list of accounts so they know how to record debits and credits properly. • Have the total monetary amount of debits equal to the total monetary amount of credits. Once understood, you will be able to properly classify and enter transactions. e. The left side of the T represents the debit side, and the right side represents the credit side. The word debit does not have an r in it. A typical general journal consists of 5 different columns such as date, account, reference, debit, and credit columns. Limited time. May 8, 2024 · In accounting, there’s one thing you can’t ignore: how debits and credits work. Plans & Pricing. We use the words “debit” and “credit” instead of increase or decrease. Sal’s Surfboards sells 3 surfboards to a customer for Table showing which accounts to debit and credit using DEALER What are Debits and Credits Used for in Accounting? Think of debits and credits as pulling the levers to make changes in an account. When following double-entry bookkeeping there needs to be at least 1 debit & 1 credit. Journal Entry for Business Started (in cash) Journal Entry for Sales (Credit) debits and credits from multiple accounting events. This equality is verified by taking a trial balance. When revenues are earned, credit a revenue account. Don't get stuck thinking "cash is a debit". Remember the accounting equation? How do debits and credits work in accounting? Debits and credits are fundamental concepts in accounting, but they can be confusing for beginners. In it I use the accounting equation (which is also the format of the balance sheet) to provide the reasoning why accountants credit revenue accounts and debit expense accounts. All the accounts used When the total of debits in an account exceeds the total of credits, the account is said to have a net debit balance equal to the difference; when the opposite is true, it has a net credit balance. Each account in your system (like cash, inventory, or expenses) has its T-account. Think Like a Business; Inside a Journal & Ledger; Examples; Debit Vs Credit; Quiz. Also, here is a Debits and Credits cheat sheet for better understanding. Careful, as banks refer to debit cards, credit cards, account debits, and account credits differently than the accounting system. It provides an easy way to remember whether a nominal ledger account is naturally Debit or Credit: In order to record a transaction and show the movement within a nominal ledger account, journal entries must be processed. When a bank earns interest on its loans, it credits Loan Interest Revenues. 50% OFF QuickBooks for 3 months. What is a Debit? What is a Credit? Points to Remember. These are the events that carry a monetary impact on the financial system. Is it related to net income? Is it causing net income to go up or down? Revenue increases net income, which flows to equity, therefore credits are up, debits are down. This is an area where many new accounting students get confused. Know that every transaction can be described in “debit-credit” form, and that debits must equal credits! Be aware of the reasons that accountants use debits and credits, rather than pluses and minuses. Transactions are recorded in a ledger using these two methods. ) Liability Accounts: Debit decreases, Credit increases. Dealer is an May 20, 2016 · Debit and Credit Accounting is the systematic recording and organizing of all the financial information of a company. It is the master of all company entities. Accounting Event: An event in the operation of an organization that creates accounting debits and credits. Debits and credits keep your books balanced and organized. When a company receives money, it debits Cash. Jul 1, 2024 · A summary of the whole discussion about rules of debit and credit is given below: The following example may be helpful to understand the practical application of rules of debit and credit explained in above discussion. Read on to learn more about debits and credits in accounting. Sometimes students get confused with DEBIT & CREDIT items. How to Record Debits and Credits. Nov 21, 2023 · In accounting, debit refers to an entry made on the left side of a T-account or ledger to record an increase in assets, expenses, or losses or a decrease in liabilities, equity, or revenue Nov 30, 2019 · Debit VS Credit Accounting. On the other hand, credits do the opposite – they decrease assets or expenses while increasing liabilities or equity. Credit denotes the right side of the account. Each financial transaction affects at least two accounts, ensuring the accounting equation stays balanced. This isn’t the case at all. It has eight columns and comprises of two sides, i. Here are some examples to help illustrate how debits and credits work for a small business. Here are some common transactions with the appropriate debits and credits: Sep 16, 2020 · One of our accounting students wanted some tips on how to remember debits and credits. For a particular account, one of these will be the normal balance type and will be reported as a positive number, while a negative balance will Debit and credit accounting formula. What is a credit? Credits (cr) record money that flows out of an account Use debits and credits. Mastering Debits and Credits: 30 Essential Accounting Problems and Solutions [With PDF] Understanding the concept of debits and credits is crucial for anyone diving into the world of accounting. These entries makeup the data used to prepare financial statements such as the balance sheet and income statement. Jun 23, 2020 · Is there any easy way to remember what goes to debit or credit in accounting? Yes! The easiest way to remember debits and credits is ADE LER. The prerequisite for this tutorial is a thorough understanding of analyzing transactions. To keep accurate books, learn and understand the difference between credit vs. Rule 1: Debits Increase Expenses demonstrates how to record transactions using T accounts. Definition and Purpose. The words debit and credit have been associated with double-entry bookkeeping and accounting for more than 500 years. The journal entry “ABC Computers” is indented to indicate that this is the credit transaction. Debit simply means left side; credit means right side. These videos were created by the excellent Accounting Stuff YouTube channel. To define debits and credits, you need to understand accounting journals. One entry recorded as a debit in one account means a credit to another account. Welcome to the world of accounting, where numbers tell a story and financial health is measured in debits and credits. According to the practice of double-entry accounting, every journal entry must: • Include at least two distinct accounts with at least one debit and one credit. Sprague: "Debit all that comes in and credit all that goes out. (In May the company had recorded In this basic accounting lesson, we share a tip on how to simply remember your debits and credits using the acronym "DEAD CLIC". Using accounting software is the easiest way for a business to record debits and credits. Therefore, the total of all the debits recorded in the accounts should equal the total of all the credits. Debits are recorded on the left side of the T, and credits are recorded on the right side of the T. Liabilities and Equity are credit balances. Debits and Credits. Here are the advantages of using accounting software: Automation – Debits and credits are posted automatically as they are double entry systems, reducing manual data entry. Oct 10, 2024 · Debit vs. Remember that every entry consists of a debit and a credit. The second item was a definition of debits and credits that I found in a book titled Accounting for M&A, Equity and Credit Analysts: The Basics of Debits and Credits. This sheet was tacked to my cublicle wall immediately to the right of my computer screens. May 1, 2015 · Learning about debits and credits requires a combination of memorization and application of the terms. The words Debit and Credit can have many meanings: #1 To debit your bank account means to add money in #2 To use credit could mean that you are placing on a credit card or form credit . Double-entry bookkeeping is based on the concept of debits and credits. Nov 8, 2017 · The terms debit and credit are derived from Latin terminology. Credits are displayed on the right side. If you credit an asset, you are telling your accounting system to The debit and credit rules used to increase and decrease accounts were established hundreds of years ago and do not correspond with banking terminology. Jun 29, 2024 · In accounting, credits and debits are the two types of accounts used to record a company's spending and balances. PREPARING THE TRIAL BALANCE The first step in preparing a trial balance is to find the balance of each account. Transaction: A company sells merchandise worth $50 for cash. Debit is derived from the Latin word ‘Debere’ which means to ‘to owe. By understanding the double-entry system, you’ve unlocked the key to accurate and efficient accounting. credit accounting: definition. That is to remember the mnemonic DEAD CLIC. Get a One way to visualize debits and credits is with T Accounts. Debits & Credits are simply the mechanism by which the transactions are applied to the account. " Debit and Credit in Accounting. Example 2: Bank gives me $100 as a short-term loan. Debits increase assets or expenses while decreasing liabilities or equity. The rules of debit and credit guide these entries: Assets increase with debit entries and decrease with credit entries. Today, accountants adopt practices like the use of these columns to keep records that are used on a long-term basis. The rules governing the use of debits and credits in a journal entry are noted below. It streamlines the processes and reduces errors. However, in accounting it means left (debit) and right (credit). Debits and credits format. So your facts should be more like Debits add to the balance of a debit account and decrease the balance of credit account Credits decrease the balance of a debit account and increase the balance of credit account Aug 4, 2023 · What are some common mistakes people make with debits and credits? Common Mistakes with Debits and Credits. As an accounting professor, I’ve had the honor to teach this fundamental of bookkeeping to hundreds of beginning accounting students and have settled on the following definitions for debits and credits: debits are on the left and credits are on the right. (Paying off debt Oct 4, 2022 · Debit and Credit Entries In Accounting What is a Debit? Debits go on the left, and they either increase or decrease accounts depending on the type of account. Debits are on the left side of the ‘T’ ledger. General Fixed Asset Account Group (GFAAG) General Long-Term Debt Account Group (GLTDAG) These account groups are only accounting entities, not fiscal entities, and therefore they are not Funds. This leads to much confusion when referring to credits and debits. They are Assets are debit balances. See 10 Tips to Make an A in Accounting. Check it out, it should make Jan 3, 2018 · Each account is structured the same way with Debits on the left and Credits on the right. Jul 24, 2024 · Debit and Credit in Accounting Examples . Debits and credits follow a basic formula. These foundational principles help maintain balance in the accounting equation, ensuring that financial statements are accurate and reliable. Here Credit cash (decrease), debit Fixed assets. The debit and credit rule in double-entry bookkeeping can be stated Jul 18, 2024 · Main Differences Between Debit & Credit . In accounting: debit and credit. May 4, 2023 · Debit and credit represent two sides (columns) of an account (i. What are debits and credits in accounting? Aug 3, 2024 · Debits and Credits in Accounting: Formulas and Examples. This is done Jul 18, 2023 · How do debit and credit entries impact the accounting equation? Debit and credit entries directly affect the accounting equation of a business, which states that assets are equal to liabilities plus owner’s equity. Debit and Credit are the two accounting tools. When recording a financial transaction, one account is debited while another is credited. sio: T: b. Debits and credits are terms used in accounting and bookkeeping systems for the past five centuries. When a bakery sells its products, it credits Sales. One tactic is just to remember an ‘increase in assets or expense is a debit’. Feb 11, 2024 · Otherwise, an accounting transaction is said to be unbalanced, and will not be accepted by the accounting software. The accounting equation remains balanced: Assets ($10,000) = Liabilities ($10,000) + Equity ($0) Key Points to Remember: 1- Every transaction affects at least two accounts. Put simply, a credit is money "owed," and a debit is money "due. Know the six types of accounts (e. This video tutorial will help Beginners of Accounting. May 6, 2022 · Debits and credits are both opposite and equal (though each line debit/credit doesn’t necessarily have an equal counterpart), occur simultaneously and represent a transfer of value. Debits and credits are the foundation of the double-entry bookkeeping system. Oct 30, 2023 · The three golden rules of accounting are: 1: Debit all expenses and losses, credit all incomes and gains, 2: Debit the receiver, credit the giver, 3: Debit what comes in, credit what goes out. Each transaction that a company produces throughout the year is recorded in its general journal. , assets), and the related debit/credit rules. For example assets are on the left side of the accounting equation so a debit will increase an asset account. Some teachers w The double entry accounting system is based on the concept of debits and credits. Debits and credits are fundamental to accounting, each serving different purposes and affecting accounts differently. A debit entry increases asset or expense accounts and decreases liability, revenue, or equity accounts. In essence, debits and credits represent the two sides of every transaction that occurs in a business. Free eBook/PDF Download; Conclusion Let us start with a frequently asked question – “Is Debit a Plus and Credit a Minus?” No, debit is not a plus in accounting. ) involves making an entry on the left side and Credit (Cr. • Whether an entry is to the debit or credit side of an account depends on Sep 5, 2024 · Credit: Notes Payable (liability account) increases by $10,000. So, if your business were to take out a $5,000 small business loan, the cash you receive from that loan would be recorded as a debit in your cash, or assets, account. Mar 28, 2024 · Imagine your accounting system as a giant T-shaped chart. They can increase or decrease different types of accounts: Asset Accounts: Debit increases, Credit decreases. Credit is derived from the Latin word ‘Credere’ which is translated as ‘to entrust’ In a standard general ledger or ledger account, a debit entry is posted on the left side of the T […] Nov 26, 2023 · Debits and credits chart. The meaning of debit and credit will change depending on the account type. Accounting is the language of business and it is difficult. Expenses: debit expenses that you incurred while earning the Revenue. Apr 13, 2022 · Debits and credits represent the right and left sides of the accounting equation and are the foundation of the double-entry accounting system. Debits and Credits Formula. Understanding how debit and credit in accounting works in practice is essential. , a Debit column and a Credit column). • Accounting Story: A scenario or interaction that creates one or more accounting events. If they aren’t equal, the trial balance was prepared incorrectly or the journal entries weren’t transferred to the ledger accounts accurately. 2- Debits must always equal credits. Remember all accounting issues (however complex) can be explained and boiled down to the debit and the credit. The balance of the account is the amount of the difference between the debits and the credits that have been entered into an account. Debit (Dr. Basic Accounting for Transactions C C Appendix Assets: debit What you own Liability: credit what you owe Equity: credit the difference between what you own and what you owe Revenue: credit money earned in the normal course of business. Conclusion. Foundation. This refers to the bookkeeping function of Accounting; where bookkeepers record accounts in journals and transferring it to a ledger. If you debit an asset, you are telling your accounting system to increase it. Business transactions are to be recorded and hence, two accounts, which are debit and credit, get facilitated. Is this an asset or a liability/equity? Is it going up or down? Net income goes into equity. FINANCIAL REPORTING | BASIC Video Transcription: Understanding Debits and Credits ! UCT College of Accounting! Sep 27, 2024 · However, we do not use the concept of increase or decrease in accounting. Debits & credits simply increase or decrease the balance in the account. " Objective 2: Describe the relationship between debits and credits, and the accounting equation. (More cash, more assets – less cash, fewer assets. Debts and credits are terms used in accounting to talk about property, assets, and debts. Oct 6, 2021 · In accounting, debits and credits are ways of recording financial transactions. May 6, 2022 · These notes were taken based on this 3-minute YouTube video called DEALER: The Number 1 HACK for Debits & Credits and this 7 minute video called 5 Debit and Credit Practice Questions & Solutions. To increase a Debit nominal ledger account, you have to Debit the account. Finally, here is a way to remember the DEALER rules. We describe transactions and source documents, and we explain the analysis and recording of transactions. Debits and credits form the foundation of the accounting system. With the knowledge of what happens to the Cash account, the journal entry to record the debits and credits is easier. Example of debit and credit rules: The following transactions are related to Small Traders: Started business with cash $95,000. – Liabilities increase on the credit side and decrease on the debit side. • Accounting Zone: The 4 high level categories of General ACCOUNTING FOR CAPITAL ASSETS AND LONG-TERM DEBT OF GOVERNMENTAL FUNDS. • Be consistent with the accounting equation, Assets = Liabilities + Equity. Debit: Credit: 1: The receiver of the account is called Debit: The giver of the account is called Credit: 2: Debit means what comes in: Credit means what goes out: 3: All expenses and losses are Debit: All income and gains are Credit: 4: Debit denotes the left side of the account. When expenses are incurred, debit an expense account. Whenever cash is paid out, credit Cash. They are displayed in a simple ‘T’ format. 5: A brief form of Aug 1, 2023 · To start, remember that debits and credits are used to record the flow of money into or out of an account. 3- Liability accounts are increased with a credit and decreased with a May 7, 2024 · "Credit" is denoted by CR in double-entry accounting, and debit is denoted by DR. These make managing finances easy for everyone. When cash is paid out, credit Cash. After you have identified the two or more accounts involved in a business transaction, you must debit at least one account and credit at least one account. The mechanics of the system must be memorized. The Apr 27, 2011 · A debit to an asset account could be: 1) Creating an Invoice or Sales Receipt to a client: Debit bank account or Undeposited Funds if a Sales Receipt (indicating cash received) which credits an income account; or an Invoice debits Accounts Receivable and credits an income account; 2) If you purchased a fixed asset such as a vehicle, equipment, furniture, building, debit the fixed asset account After reviewing the feedback we received from our Explanation of Debits and Credits, I decided to prepare this Additional Explanation of Debits and Credits. The key to remembering the rules for using debits and credits lies in the accounting equation and the need to remain in balance: Assets = Liabilities + Owner’s Equity Left = Right Debits = Credits Aug 4, 2023 · What are the five rules of debits and credits? The easiest way to remember the meaning of debit and credit in accounting is as follows: – Assets increase on the debit side and decrease on the credit side. Here is a summary of the accounts in general: On the left side of the accounting equation: Assets are increased by a debit, decreased by a credit; On the right side of the accounting equation: Liabilities are increased by a credit, decreased by a debit; Equity is increased by a credit, decreased by a debit But wait, there’s a twist. Debits are recorded on the left and increase assets and expenses, while credits are recorded on the right and increase liabilities, equity, and revenue. When a business buys supplies or receives payment, the transaction splits into two parts: a debit in one account and a credit in another. Jun 12, 2015 · Credit < Asset Debit < Liability Debit < Income Debit < Capital Credit < Expense. DEALER is the “Number 1 accounting hack” for accounting, according to the Accounting Stuff YouTube video. They are used to change the ending balances in the general ledger accounts when accrual basis accounting is used. When you start to learn accounting, debits and credits are confusing. To credit an account means to enter an amount on the right side of an account. Memorization of account types, as well as increase and decrease rules, is a good first step. The following bullet points note the use of debits and credits in the more common business transactions: Sale for cash: Debit the cash account | Credit the revenue account Oct 5, 2023 · What Are Debits and Credits in Double-Entry Accounting? Double entry accounting operates on debits and credits. The basic accounting method is made up of these three parts. (Wild, Shaw, and What is a debit? In double-entry accounting, debits (dr) record all of the money flowing into an account. That’s it. When discussing credits and debits, we need to be absolutely certain we understand what we are doing to what side of the accounting equation. Use the DEALER method and you will do well. credit: an entry on the right side of an account. When a company issues a check, it credits the asset account Cash. Remember the accounting equation? Both the debit and credit columns are calculated at the bottom of a trial balance. Debits: Jul 30, 2023 · Mastering Accounting Debits and Credits: A Comprehensive Cheat Sheet. To decrease it, you have to Credit it. T accounts are simply graphic representations of a ledger account. This means that there must be a corresponding debit and credit entry for every transaction. Examples of Journal Entries with a PDF. Many people make common mistakes when dealing with debits and credits, leading to errors in their financial records. The accounting equation, T-account, general ledger, trial balance, and debits and credits are key tools in the accounting process. That is the matching principle and basis of accrual accounting.

mwd jakykq ztzf nanu ieid ioa lcjg zddt wyzdgp muzmozas