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In intro #accounting class, one of the most important and fundamental building blocks is our knowledge of #debits and #credits and how these things impact accounts, journal entries, etc. I encourage students to FIRST think through what TYPE of account we are dealing with and if that account is INCREASING or DECREASING. Then we can apply knowledge of debits and credits. I introduce a helpful acronym to memorize which accounts are normal debit (increase with debits) or normal credit (increase with
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