A T-Accounts, Debits, and Credits Objective: Learn to use debits credits and T- accounts to analyze transactions and construct balance sheets Assets Increases Decreases (Dr) (Cr) Liabilities/ Equities Decreases Increases (Dr) (Cr) 令 DEBITS= CREDITS ASSETS=LIABILITIES+EQUITIES 账务会计账务会计 T-Accounts, Debits, and Credits Objective: Learn to use debits, credits, and T￾accounts to analyze transactions and construct balance sheets. ❖ Assets ❖ Increases Decreases ❖ (Dr) (Cr) ❖ Liabilities/Equities ❖ Decreases Increases ❖ (Dr) (Cr) ❖ DEBITS=CREDITS ❖ ASSETS=LIABILITIES+EQUITIES