Chapter 2 introduces the concept of debits and credits. The definition of a debit is an amount entered on the left side of an account. The definition of a credit is an amount entered on the right side of an account. When working with debits and credits you need to forget about all other definitions that you might know for these two words. The rules for debits to increase or decrease will depend on the specific account classification. It is important to know how to classify accounts as Assets, Liabilities, Capital, Revenue, Expenses or Drawing accounts. Please post a way to help students remember how to classify accounts correctly or other ways to remember the debit & credit and increase & decrease rules. a