There are many different ways to remember your debits from your credits. Here are a couple for you to try:
1. Drive on the left. Crash on the right.
Debits (DRs) on the left of a T account. Credits (CRs) on the right of a T account.
2. DEAD CLIC
Debit to increase expenses, assets and dividends
Credit to increase liabilities, income and capital
3. EARL or PEARLS
Split the word down the middle so that:
Purchases, expenses and assets are on the left side i.e. the debit side of a T account
Revenue, liabilities and sales are on the right side i.e. the credit side of a T account
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