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Chap 02 Lecture -- Debits and Credits

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Uploaded on Aug 31, 2011

This lecture explains the "normal balances" of the accounts relating them to
I. The Accounting Equation, and
II. The Owner's Equity Account
Students are encouraged to learn to classify accounting 5 ways (A,L,C,R,E), 2 ways (BS and IS), and 2 ways (real and nominal). Two transactions are journalized and posted to t-accounts.

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