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You apply this DEAD CLIC rule if an account goes up in value. If an account goes down in value, you apply the opposite. In other words, if an expense increases in value, then you debit the account (because the DEAD CLIC rule says to Debit Expenses). If an expense decreases in value, then you credit the account. |
| Account Group | Account Value Increase | Account Value Decrease | Balance |
|---|---|---|---|
Assets
| DR | CR | DR |
Liabilities
| CR | DR | CR |
| Owner Equity | CR | DR | |
Revenue
| CR | DR | CR |
Expenses
| DR | CR | DR |
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To see commonly used terms in VetView Hospital, please visit our Hospital Glossary of Terms. |
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