⚡ Debit / Credit Reflex

Test your accounting reflexes! Decide whether each transaction action requires a Debit or a Credit before time expires.

Keys: [← Arrow = Debit] | [Right Arrow → = Credit]

Lesson: The DEALER Normal Balance Rule

Debit simply means Left and Credit means Right. Divide all accounts into two opposing teams:

Team	Accounts	Increases With
DEA	Dividends, Expenses, Assets	Debit (Left)
LER	Liabilities, Equity, Revenue	Credit (Right)

Decreases are always the exact opposite. For example: Cash is an Asset on team DEA, so decreasing Cash is a Credit.