The DC ADEP LERS

In accounting, DC ADEP LERS is a handy memory aid students use to remember which accounts normally have Debit balances and which have Credit balances. It’s especially useful when teaching journal entries and double-entry bookkeeping.

DC ADEP LERS — What it means

DC

D – Debit

C – Credit

ADEP → Normal DEBIT balance

A – Assets

D – Drawings

E – Expenses

P – Purchases

These accounts increase with a Debit and decrease with a Credit.

LERS → Normal CREDIT balance

L – Liabilities

E – Equity / Capital

R – Revenue

S – Sales

These accounts increase with a Credit and decrease with a Debit.

Simple logic (how to explain to students)

Things the business OWNS or SPENDS → Debit

Assets, Expenses, Purchases, Drawings

Things the business OWES or EARNS → Credit

Liabilities, Capital, Revenue, Sales