📊 Double-Entry Accounting

The Golden Rule

Every transaction affects at least two accounts. One account is debited, and another is credited. The total debits must always equal total credits!

The DEALER Rule

Use this chart to know which side increases each account type:

Letter	Account Type	Debit	Credit
D	Dividends (or Drawings)	Increase	Decrease
E	Expenses	Increase	Decrease
A	Assets	Increase	Decrease
L	Liabilities	Decrease	Increase
E	Equity	Decrease	Increase
R	Revenue	Decrease	Increase

Memory Tip: "D-E-A" accounts (Dividends, Expenses, Assets) increase with Debits. "L-E-R" accounts (Liabilities, Equity, Revenue) increase with Credits. The DEALER strip at the top of the game screen shows this rule the whole time you play.

Example Transaction

Transaction: "Paid $500 cash for rent expense"

Key Points

• Every transaction has TWO sides - a debit and a credit
• The debit account is always listed first
• Total debits must equal total credits
• Use DEALER to determine which side increases each account

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