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Know Your Debits from Your Credits for Bookkeeping Success

Part of the Bookkeeping For Dummies Cheat Sheet (Australia/New Zealand Edition)

Understanding debits and credits is a tricky business. (How did accountants get to be so warped, you may wonder?) Don’t sweat, with this table you can get your debits and credits spot on, every time.

Account Type To increase this account To decrease this account
Asset Debit Credit
Liability Credit Debit
Equity Credit Debit
Income Credit Debit
Expenses Debit Credit
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