For many students, the introductory financial accounting course can be a frustrating experience. Rather than focusing on the more important aspects of the course, students become overwhelmed just trying to memorize debit and credit journal entries. In an effort to help the students understand transactions and their effects on the financial statements, we use a worksheet that simultaneously presents debit and credit journal entries and a ‘plus/minus’ transaction worksheet approach.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Dr. Robert Derstine, Kutztown University
Dr. James M. Emig, Villanova University
Thomas J. Grant, Kutztown University

Read Simultaneous Presentation of Debit/Credit Entries and Plus/Minus Transaction Worksheet – An Aid to Student Understanding.