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what this is saying here is very very basic and this is very important so pay attention here so for every action if i punch with this hand this hand okay so in this video were discussing the two different methods that ive seen throughout my career in accounting over the last 16 years of recording your journal entries your debits and credits right there are two methods that well discuss today one relies on remembering an acronym dealer and the other method relies on understanding the foundation the accounting equation the story of everything in accounting right and from what ive seen what people do is when you start out as an accountant you normally begin with this right youre mechanically remembering and well go through it in a minute here with examples youre remembering mechanically how to record your debits and credits right based on remembering this acronym here dealer and then as you progress in your career you understand the foundation of accounting you use this this become