Added: 3 years ago
From: StudentsKnow
Views: 200,755
Sort by time | Sort by thread (beta)

Link to this comment:

Share to:

All Comments (246)

Sign In or Sign Up now to post a comment!
  • awesomme............

  • Comment removed

  • hopefully my teacher doesnt think im throwing up gang signs when i do this on the test next week, this helped a ton

    THANK YOU THANK YOU THANK YOU :)

  • what are you guys saying? It was clear and simple lol

  • lol nice :)

  • very clever

    

  • That is shyte - simply here

    Assets = Liability + Capital ( owners Equity)

    This is to show that all things owned by the company is either paid for by credit ( Liability) or the owners ( capital )

    You can also ADD IN Profit retain on revenue to Capital and take away all drawing by the owner from Capital to state owners total equity at one point.

    NB: Net Income is simply Profit. Nuff said

  • thanks beautiful girl, now i will never forget this eqn.

  • i understnd that whht is credit and what is debit but what is basic concept mean what does it mean by crsit and debit guyz me too much confused as tday was my first class of accounting i am searching it for 1 hour but iam not satisfied plz sm1 help

  • OMG u should be a teacher u saved me like 2 hrs of studing

  • wtf is this?

  • OH MY GOD THANK YOU!

  • Thanks...you're bookmarked.

  • AMAZING....$60,000 LATER!!!!....SHOULDA PAID YOU : ) THX

  • TOTALLY COOL!!!!!!!!!!!!!!!!!!!

  • i think you and me would make beautiful babies together, lets get started :)

  • nice fingers.

  • Thanks a lot that was really smart.

  • your hand writing isnt that bad ??? o btw this helped alot somebody should give u a medal

  • PEA RLS

    PURCHASES EXPENSES ASSETS/ REVENUE LIABILITIES SALES

  • This was actually pretty helpful. Thank you :)

  • Nifty, thanks!

  • U just explained what I have been getting all mix up! I will comment again after my midterm! Thank u for such a great little trick!

  • Love the idea ! ! ! Thank you!

  • Not useful in the long term .. Accounting is not based on purely actions and logics ... its based on UNDERSTANDING ....

  • @Mk4532ctr356 I have taught accounting both with and without tricks like DEA LOR and I believe it promotes UNDERSTANDING.

    Why? I believe it is because students who stress about debits and credits are never quite able to move past them to other things like application of the matching principle. Simply having a tool to work through most journal entries promotes a deeper UNDERSTANDING.

    Accounting IS BASED ON LOGIC (a simple algebraic formula + matching principle + accuracy/relevance tradeoff )

  • @Somethingkindawitty Dear TEACHER , i respect ur services in field of accounting. At the same time i feel pitty on your students too. I guess you should first google on what TRICK meaning is. Tricks are used for shortcuts, secret ways, or to reach/to do something which is beyond one's capability !! TRICK is a deceptive method.

    One can't stand alone on the TRICKS only to get an UNDERSTANDING or find any other shortcuts. Try UNDERSTANDING the concepts, the relevance between nature of transactions

  • @Mk4532ctr356 I took your advice got to the Merriam Webster website (those dictionary making people). According to them when used in the above context it means "a technical device" or "artful way of getting a result,"...its a tool.

    I agree you need to develop an understanding. But students learn at different rates and getting behind because you are stuck on normal account balances is worse than using a trick to move beyond them.

    If you want to see a lot of "tricks" grab Becker CPA review.

  • @Somethingkindawitty Sir, as far as i believe, students dealing with accounting who have TRICKS helping themselves really get annoyed by many problems in the LONG RUN.. They then DEPEND only on the TRICKS to get along.. This thing needs to be removed.. Try making ur students understand WHAT NATURE of the subject is rather than remembering DEALOR and everytime making an entry , they posing their hands or spelling DEALER in their brains.. U know how much time/ deadline pressure Accountants have :)

  • @Mk4532ctr356 From Seay & McAllum's The use/application of mnemonics as a pedagogical tool in auditing --"Mnemonic devices may appear to trivialize underlying content and to promote learning by memory "tricks" rather than substantive studying of the meaning of the content. However, such concerns incorrectly assume that memory and comprehension objectives are mutually exclusive."

    I think at this point we have hi-jacked this video enough. So your defense should probably close our debate.

  • @Somethingkindawitty The use/application of mnemonics which u talking abt is quite OUTDATED and as being a practical experienced AUDITOR, I, never used or brought those AEIOU, or COVER, or any other stupid letters in my brain to plan execute or implement any audit procedures regarding those ASSERTIONS !! ... I have an understanding and an way of going through. Anyways, you have experience in teaching TRICKS, like a magician, i am at peace , dont have any issues around.. :P

  • @Mk4532ctr356 I know I said we should drop this but I would like to point out, (1) The article is from 2010 (so long ago it is almost the dark ages); (2) If you don't need any of these stupid letters in your brain then why are you here? Certainly not to help others, (3) You know nothing about what I have experience with. I suspect that if I were to start talking about my pre-Doctoral career you would undoubtedly have accomplished more, and mostly because on the internet you can be a king.

  • @Somethingkindawitty (1) doesnt make any sense .. (2) i m here to help others not to destroy their understanding and depending on DEALOR or HAND counting stuff like kids , im here to make them realize they are professionals and whats the right path, to make them know what really BASICS are for (3) is ur experience regarding the arena of " dark ages " ?? u know what? u americans have an allergy of drafting everything out of their own, in their own way, or TRICKING as in copying from ENGLISH !!

  • @Mk4532ctr356 Stop with the "you Americans" thing. I was born in the US. Lived in France for a few years. After graduation I moved back to Europe where I worked for several years. They then thought I would be an asset in Southern Africa and eventually in the Middle East. Finally, I returned to the U.S. & trained others. Teaching was OK but the subject matter sucked. I quit to return to school. I am proudly American and yet none of my closest friends are, and they don't hate me for it.

  • @Somethingkindawitty Sir you took it in completely negative way.. I didn't mean to hurt or offense any feelings or relations attached. I just visited your profile which showed AMERICAN nationality there'fore i progressed. I am sorry if it created any confusions of thoughts around.. Plus i have a habbit of calling every AMERICAN friend as " AMERICAN " coz i guess it sounds great..

  • Comment removed

  • @Mk4532ctr356 yeahhhh, yeahh... "brought ... stupid letters in my brain", ".. i am at peace, don't have any issue around" .. So ????

    *íh ẹ* :&

  • @LynhKelly why dont u visit a doc who has one eye ? only he can treat u accordingly dear ... or might be one having a single ball , coz u cant handle 2 at a time ... FU !!

  • @Mk4532ctr356  so lame. :-<

  • @Somethingkindawitty As far as your LOGIC theory is concerned , i dont agree with that.. Logic is 2 + 2 = 4 or 4 -2 = 2 however one can't prove logic with accounting and more precisely accounting standards.. You guys have US GAAP where other world is using IFRS / IAS .. You value ur goodwill on fairvalue where as still proportionate method is being used. Where is the logic now > its all on your UNDERSTANDING of the rules and CONCEPTS laid inside of the theories.. There's no way any LOGIC is conc

  • @Mk4532ctr356 This is a post on normal account balances, right? I will gladly concede that once we get past the basis of accounting (basic accounting) we begin moving away from any imaginable logic to achieve desired (supposedly useful) results.

    In the end, if you are in entry level accounting and this trick helps you move on, then use it. But if you are on Youtube looking up the normal account balances while valuing goodwill related to NCI then I submit no trick is going to help you.

  • I'm so happy with your explaination of the hand tricks sister, now it opened my eye to see the future.

  • This is ultra confusing

  • I'd totally root this chick...

    .

    .

    .

    .

    .

    .

    .

    San Diego State University Charles W. Lamden School of Accountancy was here!!!

  • i prefer to use Somethingkindawitty's method. i think it is easy n useful. Thank You So Much... :)

  • I dont get why its OE + R - E... wouldnt be BOE + R - E if we are substituting... completely confused from that point

  • @DaniaOMGWania We do it this way because it is actually easier in the long run.

    Assets = Liabilities + Owners Equity is also known as the Balance Sheet.

    Essentially, the balance sheet is our goal at the end of each reporting period. To make life simpler we don't modify the basic accounting equation depending on year end or during the year.

    Essentially we have the Accounting Equation plus those things that get closed to retained earnings.

  • not audible .. :'(

  • real life accounting hacks cool

  • This is faulty. good job everyone

  • I loved this trick, my brain thanks you. God bless you.

  • I can finally pass , thanks (:

  • why the fuck is this shit, i have a $100 pair of speakers and cant hear shit.

  • Great trick but I use DEA LOR

    I prefer to carry it out a bit more and get:

    Assets = Liabilities + Owners equity + Revenue - Expenses - Dividends

    Use basic algebra (Add expenses and dividends to both sides of the equation) and rearrange until you get:

    Dividends + Expenses + Assets = Liabilities + Owners equity + Revenue

    OR

    D E A | L O R

  • @Somethingkindawitty Brilliant

  • @Somethingkindawitty haha genius

  • @Somethingkindawitty but how do we know what is increased/decreased by debits and credits?

  • @jxcess3891

    DEA = Debit balance accounts or accounts that increase with Debits and decrease with Credits.

    LOR = Credit balance accounts or accounts that increase with Credits and decrease with Debits.

  • @Somethingkindawitty you should make a video on this and post it on youtube if you haven't already

  • @Somethingkindawitty thanks :) great idea!!

  • Pretty amazing ! Thank you! :)

  • this helps a lot!! thanks!! :D

  • Tricks do not add to understanding.

  • SPECTACULAR! Thank you so much for your trick.

  • WELL DONE! THX A LOT!!!

  • That's a great tool to teach during tutoring sessions. Thanks!

  • Need help surviving a business cash crisis? Watch youtube.com/watch?v=6svO3tuIk3­E

  • It really helped me understand how really debits and credits function in accounting, thanks a lot.

  • Bills of Exchange

  • thank you for posting this video! really helps!

  • whatt is the meaning of BOE the soundbecame ow i cant understand !!!! plz help

  • Comment removed

  • BOE = Beginning Owners Equity, their initial investment. Adding Net Income to it gives you updates your Owners Equity. So OE = BOE + NI

  • very nice trick :)

  • cool thanks

    

  • ALERE

    Assets

    Liability

    Equity

    Rev

    Exp

    

  • That's awesome! Thanks heaps for your contribution!

  • That's awesome! 

  • Thanx 4 da response. Sorry Still not clear, can you give me the deference of OE and BOE in a formula form

  • Whats the difference between OE and BOE ?

  • @135791357ful Owner's Equity and Beginning Owner's Equity. OE = Contributed Capital + Retained Earnings. Ending Retained Earnings = Beginning Retained Earnings + Revenue - Expenses - Dividends.

  • The way I was taught was that Assets, Dividends, Expenses (ADE) are always debited.

  • too quiet

  • @ alot12345 you are r8...thank u

  • Thank you somuch, never been that clear to me

  • does the formula error have any effect on the hand memory device?

  • it was very easy to understand such expanded accounting equation thanks for making concepts crystal clear. i am imran from india.

  • very good presentation... just a little error "BOE"... on the 1:10

  • You could actually just remember one side/one hand, and the opposite side would just be the opposite

  • A = L + BOE + R - E is right

  • because of you im going to pass my test today. THANK YOU

  • @CCDCC1 b1tch

  • youre actually pretty good teacher!

  • Clever way to memorize Dr and Cr. Im still confused about revenue, I know it has something to with money..just not sure where the money would go.

  • this is great thank you!!!! and yes you just need to add a B in front of OE in your newly stated equation to get it right. but what a GREAT system here thank you for that!!!!

  • m in love wid accouting cause of this sexy teacher of accounting

  • thanks nice

  • idea is good but this sort of tricks create problem sometimes, esp when a person is not so friendly with accountancy

  • Pretty clever. Hope I can remember the lengthy formula tho. Yea need to fix the sound.

  • This is very biased against people without fingers.

  • Very lengthy for an accountant! Put these fingers inside you.

  • @aceofklubs1 That is so rude of you :(

  • THANK YOU

  • Thank you, this helped a lot. I'm going to share it with my Accounting class tonight by making a video for my Public Speaking class. So, you helped me with two grades!

  • love it

  • Thank you this was great :)

  • Fix the sound

  • AWESOME!!!! this was clever..

  • it's really helpful

    thanks 

  • alots comment wasn't rude or tacky at all he was just telling the truth...im sorry but I have to agree with him/her (alot12345) if you're gonna go as far as to post a youtube video trying to teach something it's gotta be correct....ppl are going to listen to what shes saying and that's not good if it's wrong don't you agree....I appreciate the effort by her but I appreciate alot12345 more for noting that she has it wrong up their so im not learning the wrong thing...

  • Nice thank you very much!

  • My head hurts.

  • nice trick. this helped a lot :)

  • thank you for this, it helps a ton!

  • is there any way you could make this analogy work if i shape my hand like im gonna do the Shocker on some chick? I think I could probably remeber it better that way. Two in the pink increases debit. One in the stink increases credit.

  • thanks i just joined a broking house.this would be helpful.really cool way to remember the stuff.........................­.......

  • Thank you..!!!

  • Thank you

  • This film was INCREDIBLY helpful. I thanked God Himself for you proving this! Thank you!

  • Wow, thank you for sharing that. This class is giving me so much pain and it's only the third week of classes... I can't stand it, but hopefully this eases the pain a little.

  • ah nice trick..well you are very beauty queen..if possible add me on yahoo

    hope to learn more from youi

    imran_915@yahoo.com

  • Nice trick :)

  • could you do with with your shirt off, so I can at least look at your tits while watching this!

  • This is a fantastic trick & video. The problem with youtube is that people make videos to help other people. They don't ask for anything in return, not money or praise.

    The problem occurs when young, spoiled teenagers criticize the presenter.

    I'm doing an MBA and have to take accounting and this video was an immense help. Thank you Julie, it's an excellent tip.

  • I DID NOT UNDERSTAND A SINGLE WORD BUT THATS OK. BECAUSE I DON'T HAVE ANY PROBLEM WITH DEBITS AND CREDITS.

  • CHECK THIS BAND IN YOUTUBE GUYS DREAM KINGDOM

  • That is great, I have struggled with DR & CR for a full year and now I can do this trick to remember thanks heaps!

  • thanks Jollie..creativity is needed for humans

  • thank you for your tip....

  • Hey thanks a lot for the trick!.=)

  • nice treck :)

  • thats legit

  • Fantastic!

  • withdrawals increases depits too..

    I use this ( awe ) A for assets .. W for withdrawals .. E for expenses.. anything else is for the credit side..

  • i like that ... fantastic ....great

  • Cool trick... just don't mess up with the hands ..

  • Creative !

  • Here's something simple: DEA (what we normally know as Drug Enforcement Agency) stands for Dividends Expenses and Assets. Dividends, Expenses and Assets are all increased by debiting and decreased by crediting. Remember DEA. Everything else is like what you would see on your personal bank statement (debit decrease, credit increase).

  • I cant understand

  • tnx.. you're such a great help..tnx!

  • smart girl!!!

    you're awesome!!!

  • Wow! That is very useful, Julia! The idea of combining the basic formula itself with which debits and credits increase/decrease is very helpful, too. Thanks a lot!

  • The "real logic" of these rules would be to confusing for the individual that finds this video useful.If your looking for the "real logic" your beyond this point,watch a more advanced video.

  • AWESOME!

  • it is a great way to remember the rules but what is the real logic behind these rules

  • Assets & Expenses: When increased (Debit) when decreased (Credit)

    Liabilities, O/E & Revenue Incomes: When Increased (Credit) & When decreased (Debit).

    Simple & Straight

  • @Bachatata77 i second to that.

  • This is Rad! :) Thanks

  • Masha Allah(Excellent), It really help me to remember. It really help IT people.

  • thank you soooo much! for some reason this way of thinking clicked for me...I watched like 3 other videos on the debit/credit rules and drew a blank.....this clicked right off the bat....i guess I think with my fingers???....lol

  • Disregard the nit-pickers and trash comments,the focus here is on the concept,not getting lost in the details. We have used our hands and fingers to learn since being in the mothers womb. Great Job!

  • thanks, works great for memorizing increases and decreases.

  • this is so great! it really helps

  • Comment removed

  • Comment removed

  • Comment removed

  • thank you very much that did help but for some reason am stuck on the question i was wondring if you can help me solve this problem i\ve been trying but cant seem to get it

  • Thank you very much for the info. =3 It was very helpful. Now if I could only figure how one account affects the other. =w=

  • Wow thank you! That makes it so much easier!

  • I like the idea, but the formula u have in green is actually wrong, because when u say, A = L + OE PLUS R -E, what you have done is added NI, TWICE, because OE already has NI in it, so you cant add R and then Subtract Expense AGAIN??? ur doing it twice my lady.. so her is again what u are doing, A = L + BOE + NI + [R - E] (NI)..??? u see?? so formula in green is WRONG! what u should have had is this... A = L + BOE + R - E... :) so u 4got to put that "B" in front of the OE.

  • You are correct!! I think it would have been easier just to tell her to put the "B" in front of the "OE", and leave the rest of the comment out. LOL But still thanks for pointing that out.

  • ALOT12345 IS ABSOLUTELY CORRECT.

  • @alot12345 Look up TACT in the dictionary. She took the time to help. BE POLITE.

  • @alot12345 what she is saying is:

    Assets= Liabilities +Beginning Owner Equity + Net Income (which IS) Revenu- Expenses. So We have A=L+BOE+R-E. She broke OE down and added it's parts to the equation so that you won't forget that OE is the calculation of 2 parts.She missed the (B) in the equation. A=L+(B)OE+R-E. I get the idea though. Nice trick w/the fingers.

  • @alot12345 Well, she forgot to put the Beginning OE on there. Still, this is an amazing technique I'm going to show my students that I tutor. So it's A= L + BOE + R - E and it's hang ten for debits, or monster claws for credits.

  • @alot12345 Either way, the hand thing still works and is very...well...handy.

  • I like this! Thank you!

  • Amazing! Cheers