Summary of the Debit and Credit Rules

This is a simple summary of the debit and credit rules.

Use this rule to determine which accounts to debit and credit in double entry accounting.

Because the rule is based on the accounting equation, it will always apply.

Use this rule where ledger accounts are to be increased. For decreases in accounts, the opposite to the rule applies.

Take this Introductory Accounting Tutorial Course to get more help.  Accounting Equation and Debits and Credits

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