trial balances hhheelllppp

System
System Posts: 100,534 🤖 Admin 🤖
edited 10:23AM in AAT student discussion
hi all.....<BR><BR>i cant seem to get my head around the credit and debit balances...<BR><BR>am i right in thinking that <BR>debit balance=assets or expenses<BR>credit balances=liabilities or profit<BR><BR>cheers again<BR><BR>rob<BR>

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  • System
    System Posts: 100,534 🤖 Admin 🤖
    trial balances hhheelllppp

    Hi Rob<BR><BR>Think PEAD for debits where<BR>P = purchases<BR>E = Expenses<BR>A = Assets<BR>D =Debtors & Drawings<BR><BR>SILC for credits where<BR>S = Sales<BR>I = Income<BR>L = Liabilities<BR>C = Creditors & Capital<BR><BR>Linda
  • System
    System Posts: 100,534 🤖 Admin 🤖
    trial balances hhheelllppp

    I tend to use the following to help me remember:-<BR><BR>Dr<BR>Expenses (P&L)<BR>Assets (B/S)<BR>Drawings (B/S)<BR><BR>Cr<BR>Liabilities (B/S)<BR>Income (P&L)<BR>Capital (B/S)<BR><BR>Hope this helps<BR><BR>
  • System
    System Posts: 100,534 🤖 Admin 🤖
    okey dokey

    thats top banana <BR><BR>cheers all the best
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Another One

    another way is ALIE with a sideways smilie face!<BR><BR>A X<BR>L X<BR>I X<BR>E X<BR><BR>The X's are on the Dr or CR side<BR><BR>Assets DR<BR>Liability CR<BR>Income CR<BR>Expenses Dr<BR><BR>Just another one to help - it works brilliantly when needing to discuss Profit and Loss accounts and Balance Sheets, as the top two are in the B/S and the bottom two are the P & L account!<BR><BR>Jo
  • System
    System Posts: 100,534 🤖 Admin 🤖
    trial balances hhheelllppp

    hi although you 've had loads of great replys already and just to make you head explode i've been taught to remember debit ape and credit crill which i must say is easy to remember <BR>Debit side<BR>A-assets (stock cash vans etc)<BR>P-purchases<BR>E-expenses(materials, insurance,rent, stationary,discount allowed etc)<BR><BR>Credit side<BR>C-capital<BR>R-revenue(sales)<BR>I-income(discount received, rent received, etc)<BR>L-liabilities(overdrawn bank,loans.VAT,)<BR> hope this helps<BR>ali
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