Home For AAT student members AQ 2016 Foundation Certificate in accounting Bookkeeping Transactions
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Bookkeeping transactions - I need some help!

ClaireRoseClaireRose Registered, AAT Student Posts: 2
I cannot get my head around the transactions and knowing whether they should be on the debit or credit side, and then it moves into the ledgers and changes again! My online tutor was not much help and said it comes with practice. If I could understand the logic behind it I would get it, I consider myself to be a fairly intelligent person! Please can anyone explain it to me simply or direct me towards a YouTube video that can help? I am using the Kaplan books, AAT online learning and the course from e-careers but I cannot get this to sink in.


  • casper01casper01 Registered, AAT Student Posts: 5
    The way that I eventually got my head around debits/credits was to link everything back to the bank.
    I saw the bank as debit = money IN, credit = money OUT

    For example, if it is a sale it goes into the bank (debit) then the double entry would be to credit the sales account.

    I hope this makes sense!
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