![]() ![]() "Anchor" your students is a concept that they can use right away. Another mnemonic would be the phrase, "Left-hand Drivers Rightly Crash" to get students to memorize that left side of a balance sheet is related to debit (dr) and the right side is related to credit (cr). For example, a balance sheet could be "ALOE" the plant, summarizing the balance sheet formula of assets=liability + owners equity. Most textbooks don't offer helpful hints for memorization. ![]() Use mnemonics and give tips to students on how to memorize account types and reports. Don't just talk about accounting, illustrate it. A"T" account is a visual aid showing an account in the form of a large letter "T" with debits in the left side and credits in the right side. You could use the traditional "T" accounts to illustrate concepts to beginning students. If you're covering journal entries, give them examples of journal entries and what they do. Each new concept should be followed by an example.
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