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jeanniejelly123jeanniejelly123 Just JoinedRegistered Posts: 2

I'm new here and started AAT Lvl 2 with Kaplan last week. I have worked in accounts before but don't really have any experience of double entry bookkeeping as I used Sage Line 50 (which I believe will come in handy later on in the course).

My question is a very, very basic (stupid) one!...why are debits and credits the opposite way around to a bank account. I know this is a central pillar of all accountancy but if someone could give me an explanation as to why this is, I'm hoping seeing the sense of it will make the fact of it stick. The Kaplan study book just say that's the way it is but logically speaking the words debit and credit would seem to be meaning the opposite in accountancy to what the actual words mean and it's really bugging me. I feel like a real idiot posting this to be honest, but I always have to know the why, it's just the way I am!!!



  • SandyHoodSandyHood Font Of All Knowledge Registered, Moderator Posts: 2,034
    Bank accounts are written from the bank's point of view.

    If you put £20 into your NatWest Account, then NatWest owe you £20
    [email protected]
  • taskeytaskey Font Of All Knowledge Registered Posts: 1,800
    with anything to do with the bank, i always remember - in out shake it about, and this always prompts me to do the opposite of what is normal

  • jeanniejelly123jeanniejelly123 Just Joined Registered Posts: 2
    Thanks for that, it makes a sort of sense now. I'll remember the in-out-shake-it-all-about anyway!

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