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Key Takeaway

Step-by-Step Accounting Solution S

Slide 1 of 39

Original Slide — Lecture 1 · Slide 1

Account Compass & DEALER Rules

The Fundamental Balance Rule

A + E + D = L + R + C

DEBIT NORMAL (+ Increase)
• Dividends
• Expenses
• Assets

CREDIT NORMAL (+ Increase)
• Liabilities
• Revenues
• Common Stock / Equity

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