Helping you tackle DEAL and CLIP

Doing accounts
By Alistair Millar, Lecturer

17 September 2018

One of the fundamental accounting concepts taught in Financial Accounting is the dual aspect, which gives rise to ‘debits and credits’. If you've not previously studied accounting, this infographic will help you navigate the first progress test.  

Debits and credits can be a tricky topic to grasp, but this infographic gives a summary that will come in handy after the first four days of studying the subject.

It’ll also come in handy as a recap between blocks before returning to financial accounting. Use it in conjunction with our Books of Prime Entry infographic

Tutor Alistair Millar said: “This infographic will help students to focus on their journal entries and running balances which are absolutely crucial for their understanding of financial accounting. Without debits and credits, there is no financial accounting.”


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