The double-entry system isn't about recording transactions twice — it's a universal law of balance where every account movement has a mirror image. DEAD and CLIC aren't just mnemonics; they're opposite sides of the accounting equation in motion. Drag the slider to see how transaction amounts flow between account types while maintaining perfect equilibrium.
DEAD accounts — Drawings, Expenses, Assets, and Dividends — all have debit balances and increase when debited. When you receive cash, that's an asset increasing, so you debit Cash. When you pay rent, that's an expense increasing, so you debit Rent Expense. Asset accounts like Cash, Inventory, and Accounts Receivable increase with debits and decrease with credits. Every transaction affecting a DEAD account requires an equal and opposite entry to keep the accounting equation balanced.