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A problem may be solved more easily when alternative representations are used. The best strategy is to formulate representations in an order that assists in understanding the physical principles involved. Of the orders given below, the one that will work best most often is
Debits
In accounting, an entry recorded on the left side of a double-entry bookkeeping system that increases an asset or expense account, or decreases equity, liability, or revenue accounts.
Debit
A debit is a bookkeeping entry that leads to an increase in a company's assets or expenses or a reduction in its liabilities or equity on the balance sheet.
Asset Accounts
Accounts that appear on a balance sheet and represent tangible and intangible items owned by a business that have value.
Liability Accounts
These accounts record obligations or amounts owed by a business to creditors, which can include loans, accounts payable, mortgages, and other debts.
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