Rules of Debit and Credit
Tracing how the rules evolved from the elements of financial statements and the accounting equation; normal balance and accounts; application to double entry system
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The course is a comprehensive discussion of the rules of debit and credit tracing its evolution from the elements of financial statements to the accounting equation, and to its application in double entry accounting. Understanding the rules eliminates the guesswork about how transactions and events are entered in the records. The course also explains the structure and use of accounts.
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