Journal Entries Hacks 🧐. Two Methods to NEVER forget Debits and Credits

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  • เผยแพร่เมื่อ 31 ม.ค. 2025

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  • @igniteacademic
    @igniteacademic ปีที่แล้ว +19

    This is the first genuine explanation from first principles that I've come across on the internet.

  • @joshcampos62
    @joshcampos62 2 ปีที่แล้ว +4

    I’m accounting 2 right now. This is the best channel I have found for studying!

  • @astrocatcity
    @astrocatcity ปีที่แล้ว +12

    I’ve always said that double entry accounting, and the accounting equation is sublimely beautiful.

  • @LunaPriscilla
    @LunaPriscilla 2 ปีที่แล้ว +3

    This video is golden, I'm about to graduate in Accounting and I have my last big exam tomorrow, this is a quick refresher. Thank you!

  • @syedm4657
    @syedm4657 2 ปีที่แล้ว +36

    Please put more videos on accruals income and expenses, prepayment income and expenses. How do we treat in the regular organisation transactions. What are the JEs. Treatment in financial statements.

  • @EricaHennings-q8h
    @EricaHennings-q8h 4 หลายเดือนก่อน +4

    This video explained in 15 minutes what I have been trying to learn for WEEKS! Thank you. The biggest takeaway for me is everything is relative to equity.

  • @Gi_Lovely
    @Gi_Lovely ปีที่แล้ว +8

    Not me pausing your video and answering your questions to test my knowledge! hahaha I wish I could save your whole channel. Thank you 🥲

  • @HeatherHollaway-bv4kc
    @HeatherHollaway-bv4kc 8 หลายเดือนก่อน +1

    You just blew my mind away by explaining the Dealer method in the accounting equation. I now understand how they relate. I have got a lecture on accounting so this was extremely helpful. I about half way through my accounting degree and this helped me understand when I am doing entries how to classify where they go. My professor actually told me about your videos! Thank you!

  • @badisheffey4550
    @badisheffey4550 2 หลายเดือนก่อน

    This was soo helpful for a conceptual point of view. Amazing how a little nugget of information or small change in notion can make a concept finally seep into my brain....after 6 years of classes and work. Thank you very much!!

  • @questionresearch8721
    @questionresearch8721 2 ปีที่แล้ว +6

    I love it. Your channel is excellent. I remember my first accounting class and I remember how I understood everything. 🙂

  • @andreawotherspoon952
    @andreawotherspoon952 หลายเดือนก่อน

    Hi I'm from SA.. im 55 and that's the best explanation I've ever heard..could never get my head around those accounting equations

  • @rosiewills2431
    @rosiewills2431 8 หลายเดือนก่อน +4

    Thanks you so much. I am truly appreciative of the time you took to do this. I have ptsd from accounting in HS. ❤😊

  • @ismailmasoom5007
    @ismailmasoom5007 6 หลายเดือนก่อน

    I am studying Accounting for the first time and it was a bit confusing but thank you to the youtubers who makes things very easily understandable.
    in my accounting chapters I see fives kinds of accounts like assets, revenue, liabilities, equity and expenses.
    Here in the first method I saw dividends as well.

  • @deisyosegueda9386
    @deisyosegueda9386 ปีที่แล้ว +4

    Thank you so much for such wonderful tutorials. I've been an accounting clerk and really never understood the concept of accounting. I was just like a robot matching, entering invoices into the system. Until one day, I woke up wanting to learn more and more about accounting, how the payable process impacts the financial statement and oh boy... and now I just want to keep learning. Thank you again for your videos!! Super helpful!!

  • @rhyme6300
    @rhyme6300 ปีที่แล้ว +1

    Excellent videos! I don't know anything about accounting but I can understand easliy with your explaination!

  • @TopRapter
    @TopRapter 5 หลายเดือนก่อน

    I have 0 knowledge in accounting but i want to learn some stuff because im thinking of getting an education in it.
    This video clicked in my mind and now i understand debit and credit. thank you so much!

  • @lmwold
    @lmwold 2 ปีที่แล้ว +1

    The Accounting Equation, 100%. But thank you for showing both. Keep up the great work.

  • @Blackgirlscode853
    @Blackgirlscode853 ปีที่แล้ว

    Thank you so much!! I have midterms coming up and You really helped me to understand journals, debits and credits. I am extremely grateful.

  • @mstephen5438
    @mstephen5438 2 ปีที่แล้ว +2

    Thank u for explaining the 2methods lots of clarity on the concept 👍

  • @arhaandesai7649
    @arhaandesai7649 2 ปีที่แล้ว +171

    In India we have 3 rules for journal entries
    1- Debit what comes in
    Credit what goes out
    (For example you buy a new computer for 5000 so computer comes in your business so DR and cash goes out so CR)
    2- Debit the receiver
    Credit the giver
    (This is mainly used for your bills let’s say you bought goods worth 3000 on credit from John. Now here john is the giver of the goods so he goes CR and purchase of goods comes in your business so DR)
    3- Debit the expense
    Credit the income
    (For example you have to pay 10000 salary so you made an expense so you DR salary and money goes out of the business so cash/bank will become CR.
    Another example having two rules in one journal entry would be Let’s say that you received 100 as dividend so here Credit the income dividend would be CR and debit what comes in so cash comes in it would be cash/bank DR)
    Hope you guys found it helpful

    • @reverseguys3372
      @reverseguys3372 2 ปีที่แล้ว +8

      i'm from india as well.. yep golden rules of accounting really helps one to understand when doing journels or direclty positng in the ledger.

    • @tfarinacci6216
      @tfarinacci6216 ปีที่แล้ว +3

      Sooo helpful thank you!

    • @mariamlsmail2511
      @mariamlsmail2511 ปีที่แล้ว +1

      Thank you. How about an example with cash over/short amount. How to make entries using checking account.

    • @lasselarsen5449
      @lasselarsen5449 ปีที่แล้ว

      thanks alot, was really helpfull!

    • @mosesnjuki9031
      @mosesnjuki9031 ปีที่แล้ว

      ❤❤❤

  • @durraa7447
    @durraa7447 11 หลายเดือนก่อน

    wow U explain such a simple way. You are an amazing teacher. still confuse after waching your video all concept is so clear.

  • @harleengonzalez2364
    @harleengonzalez2364 2 ปีที่แล้ว

    This is the best video ever. Thank you so much. No one has ever explained it this before.

  • @pascalmadanat5412
    @pascalmadanat5412 2 ปีที่แล้ว +4

    Thank youu, it's really useful video. I enjoy it. We need more videos.

  • @vuyanimas3845
    @vuyanimas3845 2 ปีที่แล้ว +2

    Eg.4 AR is affected by credit sales rather than cash,so relevant accounts should be Revenue and cash/Bank,
    Credit and debit respectively

  • @PaulsVlogs42101
    @PaulsVlogs42101 4 หลายเดือนก่อน

    i was literally stuck at this point just could not get it until after watching this video. thanks so much💯💯

  • @johnhammond5467
    @johnhammond5467 2 ปีที่แล้ว +5

    This is my first time seeing the DEALER acronym. Thanks for the additional insight. #RookieAccountant

  • @roscokelky5972
    @roscokelky5972 ปีที่แล้ว +1

    Thanks bill, Appreciate the explainations on data flow, Great stuff mate.

  • @Chironex_Fleckeri
    @Chironex_Fleckeri 2 ปีที่แล้ว +21

    (Owner's) Equity for me was tricky to grasp.
    The accounting equation A=L+E is algebraic, meaning you can say:
    Assets-Liabilities=Equity .
    A-L=E
    So now what are the main components of equity?
    Equity = Contributed Capital + Retained Earnings

    • @joecoleman288
      @joecoleman288 2 ปีที่แล้ว +3

      I'm no accountant, but I run a small business. My current understanding of this: When my company sells a $10,000 project, for reporting it must equal my costs for the project ($3,000) plus my equity ($7,000). $10,000 = $3,000 + $7,000.

  • @hazemgamal696
    @hazemgamal696 2 ปีที่แล้ว +2

    Super Simple ! Thanks Bill for making it very easy.

  • @nzajijanota7105
    @nzajijanota7105 2 หลายเดือนก่อน

    Thanks for the explanation. That was a good and clear one for an engineer to understand.

  • @Chronoic
    @Chronoic 8 หลายเดือนก่อน

    I was taught method 2 in college, and it makes the most sense to me, and to me it seems like common knowledge.

  • @LaToyaSimone
    @LaToyaSimone 2 ปีที่แล้ว +3

    Thank you. Going to school for accounting now and this is helpful ☺️

  • @Freedomfastlane100
    @Freedomfastlane100 2 ปีที่แล้ว +4

    This is indeed the simplest way to remember how it works! 👍😊

  • @nadeermusthafa2847
    @nadeermusthafa2847 ปีที่แล้ว

    This video helped me a lot in my work. Thank you

  • @bduran7086
    @bduran7086 2 ปีที่แล้ว +1

    I found the equal and opposite force analogy incredibly useful in moving forward in being able to implicitly understand journals and DE accounting when I first started, DEADCLIC just always seemed so clunky!

  • @Aquavald
    @Aquavald 2 ปีที่แล้ว +2

    Hello Bill. I have been enjoying watching your finance and accounting videos. Could you please post a video on explaining inter-company transactions with particular example on software sales between affiliated companies and their impact on balance sheet, income statement and cash flow statement. Thanks a lot in advance.

  • @vishwavishwa2188
    @vishwavishwa2188 7 หลายเดือนก่อน

    The dealer method is so easy to understand. Thanks❤

  • @omomeosakue5635
    @omomeosakue5635 ปีที่แล้ว +1

    This is really good stuff, made it so simple, thanks!

  • @kwamebaidoo9601
    @kwamebaidoo9601 2 ปีที่แล้ว

    Thanks for the video. I learned this a long time ago but I was surprised when the bank used the term credit (to my bank account) whenever I deposited money. I asked my accounting teacher why they were doing it backwards and he took the time to explain to me the differences in the recording especially for third parties. And oh I think the Div in the acrostic (DEALER) needs a qualifier since you're referring to a Dividend expense the reverse would be true for a Dividend Income which is rare but could actually happen.

  • @themanfromoregon6047
    @themanfromoregon6047 2 ปีที่แล้ว

    They don't teach Dealer at my school, but I've been tutoring for the last 4 terms and it's the first thing I teach anyone in accounting 101. I'll have to practice seeing how I can break down the accounting equation in a more helpful way.

  • @thewreathmeshine
    @thewreathmeshine 7 หลายเดือนก่อน

    Thank you so much for the clarification! I was struggling until I found your videos!

  • @dinaayala6401
    @dinaayala6401 หลายเดือนก่อน

    Great lesson. I finally get it!

  • @poonamtambe6605
    @poonamtambe6605 ปีที่แล้ว +1

    Very well explained 👌

  • @ImpulsivePursuits
    @ImpulsivePursuits หลายเดือนก่อน

    Thank you so much! This was very helpful ❤

  • @920WIZCO
    @920WIZCO 2 ปีที่แล้ว

    Thank you for covering all of this, can't wait to start using some of this once I finish my schooling!

  • @shahnilakhan900
    @shahnilakhan900 2 ปีที่แล้ว +1

    Your videos are helping me alot … Thank you so much 😊

  • @questionresearch8721
    @questionresearch8721 2 ปีที่แล้ว +1

    I was waiting on examples. 👏👏 Thank you!!!

  • @circologroup3935
    @circologroup3935 ปีที่แล้ว +1

    This guy is solid thanks for the videos

  • @syedm4657
    @syedm4657 2 ปีที่แล้ว +1

    Awesome explanation 👌 always accounting equation helps. Not the dealer method as it's confusing sometimes.

  • @lexthompson4046
    @lexthompson4046 6 หลายเดือนก่อน

    You brought it together great man.

  • @lindakirby2540
    @lindakirby2540 ปีที่แล้ว

    Amazing video. Accounting equation so beautifully explained 🙏🏻

  • @WDWysong
    @WDWysong ปีที่แล้ว

    Excellent. Great info, clear explanatoins!

  • @TheOnlyTeeJayB
    @TheOnlyTeeJayB 2 หลายเดือนก่อน

    Great video, really helpful!
    In example number 2, if the PC is purchased on store-credit to pay later, it would become a liability, under the owe-side of the equation, which now requires a credit entry to increase liability and the same debit to increase Equipment (PC) as in the video. Eventually, we would reduce the liability with debits equal to payments made towards the PC and crediting the cash account for the equal amount of our payment. This could take a couple payments / entries depending on the payment plan until the liability is at 0 and the cash equal to the cost of the PC has been taken out.
    Is this an accurate understanding?

  • @benittazimba3704
    @benittazimba3704 ปีที่แล้ว

    As an accounts clerk this is so helpful, thank you.

  • @yamiletheisele500
    @yamiletheisele500 ปีที่แล้ว +2

    You are awesome! I love you! Thank you!

  • @susangoncharenko7172
    @susangoncharenko7172 ปีที่แล้ว +1

    So useful!!! Thanks a million!!! I think I finally get it😅❤🙏

  • @chriswesterheide6431
    @chriswesterheide6431 ปีที่แล้ว

    Your videos are amazing. I have subscribed and am considering the 5 hour course! One basic accounting tenet which I cannot get through my dense skull is why $100k cash coming into my business is recorded as a debit. It seems so obvious to me that the extra cash is only a credit. Is it just a term that doesn’t actually mean “debit”?

    • @TheFinancialController
      @TheFinancialController  ปีที่แล้ว +1

      Welcome aboard! When cash goes up, a bank statement calls it "Credit" because from the bank perspective, they owe this money to us, therefore it's a liability and liabilities are "Credit" nature. We call it "Debit" on our books because it's an asset and assets have "Debit" nature. Hope to see you in the online course Chris!

  • @BefGech-cj3kr
    @BefGech-cj3kr ปีที่แล้ว

    thank you very much
    I 🙏🙏🙏🙏🙏
    it is easy way to know debit and credit account (DEALER)
    it took me a long time to memorize it
    Before

  • @moseschileshe9297
    @moseschileshe9297 2 ปีที่แล้ว

    This is fascinating it's simple and clear

    • @moseschileshe9297
      @moseschileshe9297 2 ปีที่แล้ว

      Thanks very much and I need a video on ledger account

  • @investing1100
    @investing1100 หลายเดือนก่อน

    Absolute gold 🎉

  • @amarachiuzoma4007
    @amarachiuzoma4007 3 หลายเดือนก่อน

    Thank you, Sir!

  • @ikomaster2976
    @ikomaster2976 2 ปีที่แล้ว

    Please create a video on how to be an accounts payable staff and what they do on a daily basis.
    Thanks!

  • @FebuDebesay
    @FebuDebesay ปีที่แล้ว

    I am understanding you very well so keep it up and thanks

  • @In-no
    @In-no ปีที่แล้ว +1

    Thank you so much for the video

  • @smoovecriminal7
    @smoovecriminal7 2 ปีที่แล้ว +1

    This was great !!! Thank you!

  • @kevs1235
    @kevs1235 8 หลายเดือนก่อน

    Hi,
    Many thanks for this. Really helps.
    Does this technique and method and your courses work for UK accounting rules and regulations please?
    Thanks

  • @humbatgasimov6452
    @humbatgasimov6452 หลายเดือนก่อน

    Wonderful video.

  • @Madhavjohar08
    @Madhavjohar08 4 หลายเดือนก่อน

    Lots of love from Melbourne

  • @magaliethauvette447
    @magaliethauvette447 2 ปีที่แล้ว +2

    Hi! I recently stumbled across your videos. I’m starting at Big Four in tax this Fall. Any chance you can go over exit opportunities or how to go from tax accountant to controller? I feel like most of your videos go from audit to controller. Am I limiting myself by going into tax?

  • @MikeRed-wi9tz
    @MikeRed-wi9tz 11 หลายเดือนก่อน

    What are the e best places to shadow an accountant during school?

  • @Ratchet_Rockets
    @Ratchet_Rockets 2 ปีที่แล้ว +1

    Great and So useful 🔥🔥♥️

  • @alexarevalos8459
    @alexarevalos8459 ปีที่แล้ว

    Best explanation. Thank you

  • @mubarakosman362
    @mubarakosman362 ปีที่แล้ว

    Men, thank you so much this is very helpful

  • @RoshanKumar-mp4wg
    @RoshanKumar-mp4wg ปีที่แล้ว

    Hi, I need your help to undertstand that in case of any uncollectibles from customer is recorded as Bad debts but in the books of Customer what accounting entry has to be passed for this?

  • @petertenay1785
    @petertenay1785 4 หลายเดือนก่อน

    Is there a way to remember the accounting cycle?

  • @mememe84
    @mememe84 ปีที่แล้ว +3

    "Owner's Equity is what you owe to the business owners" ...finally this formula makes sense!
    I cam here just to thank you for this quote. It should be written on every accounting text front cover.

  • @juanmanuelmanjarres1617
    @juanmanuelmanjarres1617 7 หลายเดือนก่อน

    Can you do an example of what it looks like when you sign for a mortgage and car loan
    What it looks like on the banks ledger please?

  • @xBodyLanguagex
    @xBodyLanguagex 2 หลายเดือนก่อน

    This is awesome thanks

  • @brendatrevino4320
    @brendatrevino4320 2 ปีที่แล้ว

    Hi thank you, I’m a junior in my university and my major is accounting

  • @MindofMeowOfficial
    @MindofMeowOfficial ปีที่แล้ว

    Dr the cash and Cr the equipment right?

  • @vuyanimas3845
    @vuyanimas3845 2 ปีที่แล้ว

    My method is similar to your #2
    Assets Expenses AE +Dr
    Owners equity, Income & Liability OIL +Cr
    AE vs OIL
    Dr - Cr

  • @faizs9676
    @faizs9676 2 ปีที่แล้ว +1

    May be you should explain equation through ..... Business point of View ..... Business owner becomes the Part inside the equation .....
    so the accountant becomes ..... a business ..... who keep its own records ..... in interactions with other business and other entities .....
    just my thoughts .... I am from Maths background ....

  • @ericxyz6676
    @ericxyz6676 2 ปีที่แล้ว

    Easiest way is to think of everything in cash. A debit to cash increases it therefore you can arrive at what makes anything else increase or decrease.

  • @funmasti29
    @funmasti29 ปีที่แล้ว

    Sorry, but I am asking a stupid question. @12:55 , cash/computer purchase transaction.
    Cash reduced= can we not take as Expense increased ?????
    Plz help 😢

    • @goood367
      @goood367 ปีที่แล้ว +1

      The basic rule is...
      First you consider What is coming into the business....
      For example computer purchased for cash
      1st try to see what is coming into the business
      Computer is coming
      So computer Asset will increase
      So computer account I'd debit
      And cash account is created

    • @Naughty37845hf
      @Naughty37845hf 11 วันที่ผ่านมา

      Almost right. I’m a year late but always right! lol. It would indeed be an expense if you smashed it into little pieces during the year and no longer had a good working computer for the next year. Then it would be an expense. But if you keep using it year after year it’s called an asset. Later you will learn how to write portions of it off as depreciation each year.

  • @ucheokoyeinuluonum4296
    @ucheokoyeinuluonum4296 2 ปีที่แล้ว

    Please talk about getting a certificate from corporate financial institute for financial analyst

  • @matinpeiravian8097
    @matinpeiravian8097 8 หลายเดือนก่อน

    Thanks .You re Amazing!

  • @franklinisla4340
    @franklinisla4340 2 หลายเดือนก่อน

    The D can also be DRAWINGS because owners drawing also have a debit normal balance

  • @josephgarangthiep9579
    @josephgarangthiep9579 3 หลายเดือนก่อน

    VERY INTERESTING

  • @MkatekoNovember
    @MkatekoNovember 8 หลายเดือนก่อน

    is it okay if i say equity is what we own as a business?

  • @ICUSocialWorker
    @ICUSocialWorker 9 หลายเดือนก่อน

    We use this system in my MBA

  • @crazyjester993
    @crazyjester993 10 หลายเดือนก่อน

    13:00 t accounts for explaination

  • @michaelw2108
    @michaelw2108 2 ปีที่แล้ว

    At first in class I was confused on homework where up/ down arrows increase / decrease and what goes where.

  • @fatoumatamukelabai5878
    @fatoumatamukelabai5878 5 หลายเดือนก่อน

    Interesting 😩😩 really been hard for me to get this don’t know why. But the DEALER hack is promising

  • @ashanmaduranga4231
    @ashanmaduranga4231 2 ปีที่แล้ว

    I have six years commercial experience in accounting side. But i have not audit experience. I work as a accountant in private company and i have ACCA & BSC. Can i join audit firm?

  • @BlessingBewu
    @BlessingBewu 8 หลายเดือนก่อน

    Thanks it's helping me

  • @levelynlazarte5185
    @levelynlazarte5185 2 ปีที่แล้ว

    I am new to your channel my question is additional budget which was debited under revenue my question there is a negative amount from one of the consultancy budget which was posted under revenue column a little confused is this not a withdrawal account because it was deducted from the allotted budget? I am questioning to where they used the deducted amount the answere was they use it to pay the deficit my question again how come that the negative amount was used to cover up deficit what I said you put but still the same was taken this is the reason am questioning where this deduction was used Please sir kindly forward a detailed explaination for this I need more knowledge in auditing

  • @leimengz6438
    @leimengz6438 ปีที่แล้ว

    Could there be any situation where Equity is debited? which means it is reduced

  • @sammyreid9119
    @sammyreid9119 2 ปีที่แล้ว

    How would the purchasing of computers affect owner's equity?

    • @TheFinancialController
      @TheFinancialController  2 ปีที่แล้ว

      No impact on equity

    • @sammyreid9119
      @sammyreid9119 2 ปีที่แล้ว

      @@TheFinancialController thanks for responding. I figured it out after i asked the question.

  • @Factors_of_production.
    @Factors_of_production. 8 หลายเดือนก่อน

    Good work CPA BILL HANNA, learning from Kenya

  • @marcelacastromontanares5352
    @marcelacastromontanares5352 ปีที่แล้ว

    boooom in my brain jajajaj thank I am a new fan for your videos !!!