Ledger accounting and double entry bookkeeping

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Last updated 1:49 PM on 10/10/26
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4 Terms

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DEADCLIC

DEADCLIC is an acronym to remember whether an account type increases in value with a debit or credit:

  • DEAD = Debit increases Expenses, Assets and Drawings

  • CLIC = Credit increases Liabilities, Income and Capital


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k

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y

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e