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Debits and Credits

Can anyone please give me an easy way to remember which side credits and debits go on for Ledger accounts? Cant seem to make it stick and that's the ones I get wrong every time!



  • JoshJ1992JoshJ1992 Registered Posts: 75
    Hi ahumphrys

    The acronyms that I use are DEAD CLIC

    Debit increases

    Credit increases

    Hope that helps
  • ahumphrysahumphrys Registered Posts: 8
    Hi JoshJ1992

    That makes perfect sense. I just hope it sticks, for some reason that seems to be a blocking point. I might have to write it on a post-it and stick it on my fridge.

    Thanks for your help.
  • amy256amy256 Registered Posts: 32
    I remember it the same way as Josh - once you remember it, it really helps :)
    AAT Level 3 :)
  • nicd1981nicd1981 Well-Known LiverpoolAAT Licensed Accountant Posts: 244
    Hey guys after discussions with students last night,I have created a little in a nut shell blog for Double entry bookkeeping . Ive saved it as a word document so can just be printed off. Hope this helps any one struggling with double entry. If there is anything else anyone needs please let me know. Nic xx
    Nicola Donnelly ,MAAT, MIP, CIMA Dip MA

    Email: [email protected]
    Facbook Page: MEND Accounting
    Blog: http://wannabeanaccountant.blogspot.co.uk
    Twitter: @mendaccounting
    Website: http://www.mendaccounting.co.uk
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