A Number Line Approach to Teaching Debits, Credits, and the Fundamental Accounting Equation
Ryan Peterson
University of Central Missouri, USA
Randall Kesselring
Arkansas State University, USA
Volume 14: 2019, pp. 287-294; ABSTRACT
This paper proposes a method of integrating the interpretation of debits and credits with the fundamental equation of accounting. It simplifies a topic that beginning accounting students often struggle with. The technique is very straightforward requiring only the use of a modified number line. The authors have found it a useful technique in both accounting and economics classes.
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