Chapter 2 — The Recording Process

DEALER Visualizer

Learning Outcome Covered: 2.2a

Learn to record transactions using the DEALER method!

📊T-Account

📋DEALER

📝Journal

🎯 Objective

For each transaction, use the DEALER chart to determine which side of the T-Account and Journal Entry the amount belongs.

🎮 How to Play

Read the transaction scenario
See the account and whether it increases or decreases
Watch the DEALER chart highlight the rule
Click the correct side of the T-Account (Left or Right)
Click DEBIT or CREDIT for the Journal Entry
Press CHECK ANSWER

⭐ How stars work: more stars = a better result. 3 stars = no mistakes at all.

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📚 The DEALER Rule

📊 Understanding Normal Balances

Every account has a "home side" where it normally increases. DEALER helps you remember which side!

💡 The DEALER Chart

DEBIT (Left)	CREDIT (Right)
D = Dividends & Drawings	L = Liabilities
E = Expenses	E = Equity (Capital, Common Stock, Retained Earnings)
A = Assets	R = Revenue

✨ The Golden Rules

Accounts INCREASE on their normal balance side (DEALER tells you which side)
Accounts DECREASE on the opposite side
Example: Assets increase with DEBIT, decrease with CREDIT
Example: Liabilities increase with CREDIT, decrease with DEBIT

📝 Quick Example

Scenario: "Business purchases equipment"

Account: Equipment (Asset)

Effect: Asset Increases

DEALER says: Assets are on the DEBIT side

Answer: T-Account LEFT side, Journal Entry DEBIT

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