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Unit 30 Study Manual

RozburgRozburg New MemberRegistered Posts: 9
I am just writing because I would like some feed back.

I started this course about four weeks ago and I am up to Chapter 8 in the Study Manual.

I just wondered how everyone else found this course? (im studying from home)

I'm not really an exam person, so finding difficult to keep all the information in my head, and I am getting quite confused with the debit/credit thing. Going from Sales to Purchase etc. and learning the double entry side to it.

I currently work in Sales Ledger so didn't think I would find this difficult, but learning all this from a book is quite hard. I am really worried about the exam especially as my company is paying for this.


  • sammyd22sammyd22 Well-Known Registered Posts: 207
    debits and credits will stick in your mind eventually!

    You can use the following methods to remember:


    PEA = Debits (Purchases, Expenses, Assets)
    RLS = Credits (Revenue, Liabilities, Sales)

    an increase in Purchses, Expenses, Assets = Debit
    an increase in Revenue, Liabilities, Sales = Credit

    Alternatively you could use APESIL:

    APE (Assets, Purchases, Expenses)
    SIL (Sales, Income, Liabilities)

    an increase in Assets, Purchases, Expenses = Debits
    an increase in Sales, Income, Liabilities = Credits

    Hope this helps.
  • susiewongsusiewong Feels At Home Registered Posts: 29
    Unit 30


    The way I got double entry was to remember credit the giver and debit the receiver, even now I just work out who is doing what, e.g

    Sales are giving - Credit
    Subsidary sales ledger is receiving the goods - Debit

    Subsidary sales is paying their account - Credit
    Bank is receiving the monies - Debit

    Not sure if that helps you at all, but it was great for me.

  • sharumbasharumba Feels At Home Registered Posts: 33
    I must admit i tend to think about the bank side first if the double entry doesn't come to me straight away. Ie with money received always debit bank or an payment credit bank and then debit expense/capital etc.

    Trust me it will make sense in the end, it'll just click into place!!. I work in payroll and accounts and reading through unit 30 cleared a few things up. I spent months working out the double entry out of the payroll system into the accounts system with numerous control accounts, creditor accounts etc and now it makes sense just by reading through the chapter on accounting for payroll.

    Just keep at it and good luck.

  • DodgerDodger Just Joined Registered Posts: 1
    My eureka moment was when I discovered pages 73 (sales) and 113 (purchase) in the (Kaplan) study text which show a schematic link between the various items ->

    For sales, invoices go into the SDB which then always go into the debit side of both the SLCA and Subsiduary ledgers. Cheques always go into the debit side of the CRB which is then posted to the credit side of both the SLCA and Subsidiary ledgers.

    The total figure for the debit side of the SLCA is then split between the credit side of the Sales ledger and the credit side of the VAT ledger.

    Obviously the purchase version is an exact mirror image of this and also any sales returns.

    I write this out as a quick schematic before starting any exercises and it helps me no end because a 'picture' works better for me that just trying to remember. PM me if you want to discuss further.

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