This is a powerpoint lesson on debits and credits aimed at A-level Accounting as well as a pdf of 16 questions and answers on the topic.
The powerpoint uses the pneumonic ‘DEAD CLIC’ to help students remember which accounts need to be debited and which need to be credited. It applies this on four different transactions, showing how to derive the accounting entries, step-by-step.
On each slide, new content is added in blue.
A YouTube video, available on this page, provides a demonstration of how to use this resource.
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