Numerical Equality Between Movements

How the effects produced by the operations are recorded in the accounts, preserving equality numerical balance, it is natural that the sum of the charges and credits of each seat is the herself. Therefore, if the account movements are made up of the charges and credits they have received, and these are offset, it is logical that also the sum of the debit movements of all the accounts is equal to the sum of the credit movements of all the accounts.
To show that the sum of both the debtor and creditor movements of all accounts are equal to each other, we present the following example below:
1. Suppose that on January 15 we start a business with the following values:

and that, during the day, the following operations were carried out:
2. We buy merchandise for $ 20,000.00, and for this same sum we write a check.
3. We sold merchandise on credit for $ 60,000.00.
4. We sold merchandise for cash for $ 90,000.00.
5. We paid $ 10,000.00 in cash to "El Universal" for various advertisements published.
6. We pay by check a bill of exchange at our expense of $ 5,000.00.

7. We paid in cash $ 2,000.00 for the supply of electricity to the offices.
8. We issued a check for $ 8,000.00 to settle the rent of the premises occupied by the offices.
9. A client paid us $ 20,000.00 in cash.
10. We deposited $ 30,000.00 in cash in the bank.

Now we are going to pass the previous entries, to the corresponding accounts of the Major, in order to be able to know his movements and carry out the verification to which we have been referring.

After having determined the debtor and creditor movements of each of the accounts, these movements must be added to check their balance.