Library

Debit & Credit Railway

Level 1 of 10 · Route account movements to the correct side: debit (left) or credit (right).

First carriage out

The owner puts $500 into the business bank account. Route the bank movement only.

Waiting on the track

Bank

asset · increasing

$500

Debit and credit are sides of an account, not words for up and down. Amounts are in New Zealand dollars; GST and income tax are excluded.