Interactive T-account showing which side increases each account element under the DEAD CLIC rule
Drawings belongs to the owner, yet it grows with a debit
DEAD CLIC sorts every ledger account by the side that makes it bigger, and the first letter of each word is that side: Debit increases Expenses, Assets and Drawings; Credit increases Liabilities, Income and Capital. Bigger means a bigger account, not a better result for the owner. Choose an account and whether it increases or decreases, then raise the amount and watch which column of the T-account fills.
T-account ledger
DEAD · NORMAL BALANCE DR
Pick an account and whether it rises or falls, then set the amount. Say which column will fill before it does.
ASSETS · INCREASE · DEBIT $2,500
Account element
Movement
Amount$2,500
$500$5,000$9,500
Side that increases it
Debit
Normal balance
Debit
Account group
Know This
DEAD accounts grow on the debit side and CLIC accounts grow on the credit side, so Drawings is debited even though it belongs to the owner.