Debit what comes in and credit what goes out
                       and this is how you learn book keeping no doubt !

                  Credit the giver …and debit the receiver
                         as a giver is greater …..a higher achiever

                  debit all losses…..expenses   and negatives
                  and to their credit…gains and incomes are positives

                       one simple rule… always your friend and an ally
           …you can smile and be happy…if your trial balances tally

                     Every blessed debit has a matching credit entry
                and you cant change this game…even if you try

                  Ledger is merely a table…with dr and cr figures
        and if you are good at the game….it is simple…no rigours !

                 Accounting is simple……a game of few entries
          and if you play by the ‘books’…you’ll always get victories

             and now for the term called ADVANCED ACCOUNTANCY

            …same old silly game…though with a name that is fancy

                    Few precautions ….for excelling in this game :

                   depreciate all assets…whatever be their name
                         
                 ….and if you goof up….or forget all and sundry ..

                  no sweat ! just pass an adjustment entry !!!!!