Students new to accounting often have great difficulty journalizing transactions. The Schrader-Malcom-Willingham Model provides a simple recording method based on the concept of the transaction itself. Using this method, students should never again have trouble recording transactions, even those not previously encountered. This paper describes the use of the Schrader-Malcom-Willingham Model to teach debits and credits to beginning accounting students.

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.

Contributors:
Carl Brewer, Sam Houston State University
Elsie C. Ameen, Sam Houston State University
Alice Ketchand, Sam Houston State University

Read Using The Schrader-Malcom-Willingham Model to Explain Journal Entries.