Výraz “na ťarchu účtu” hovorí o tom, že účtujeme na stranu MD daného účtu. Teda “na ťarchu” účtu aktív, na “na ťarchu” pasív, “na ťarchu” výnosov či “na ťarchu” nákladov vždy znamená, že účtujeme na ľavú stranu daného účtu, teda na stranu MD.
Výraz “na ťarchu účtu” hovorí o tom, že účtujeme na stranu MD daného účtu. Teda “na ťarchu” účtu aktív, na “na ťarchu” pasív, “na ťarchu” výnosov či “na ťarchu” nákladov vždy znamená, že účtujeme na ľavú stranu daného účtu, teda na stranu MD.
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