Výraz “V prospech účtu” hovorí o tom, že účtujeme na stranu D daného účtu. Teda v prospech” účtu aktív, “v prospech” účtu pasív, “v prospech” účtu výnosov či “v prospech” účtu nákladov vždy znamená, že účtujeme na pravú stranu daného účtu, teda na stranu D.
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