Debits and Credits (How to understand?)

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I am taking an accounting class in college and I am failing it badly. I tried reading the book, but it doesn't make any sense to me. I tried looking up some info on internet and utube, but it confuses me even more. I don't know what to do.. am I really so stupid? I am well on my way to a CISCO Networking certification in the computer field, so hopefully I should be able to understand accounting at some point....

My text book starts off saying that a Debit is a "positive" thing(an increase) and a credit is a negative thing(decrease), but then these concepts get thrown out the window and the book proceeds to say that this is not so at all depending on various cases.

Our teacher gave us a "formula" called ALICE, and had us memorize that Assets and Expenses are Debit accounts while Liabilities, "Income"(Revenue) and Capital are credit accounts. (But why would I want to Debit or Credit anything? And what the heck is debiting and crediting anyway?) I was able to get a very good grade on our 1st test just from memorization, but I failed every exam since then, because those required understanding what debits and credits actually are and WHY something is debited or credited and when.

By the time I realized that I don't understand what debits and credits are my class was already on more advanced topics such as accrued stuff, FIFO and LIFO and so on and so fourth... And here I am failing accounting.

Anyway, sorry for a large block of unnecessary info. I just had to vent a little. What I want to know is if there is some "easier" way to understand this stuff. I need to understand this stuff fast if possible within a week or so, so I can have some hope of catching up to the class.

Thank you.
 
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Apr 24, 2011
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understanding this princable is like riding a bike i have also searched many fourums and read books alike one book that has to a tee, also very easy to understand was business accounting no.1 by frank wood and alan sangster , amazon it/google
after reading this book im now actual a top studant in the class.
also a free one here , type in accountancy full course on you tube theirs an 10 part accountancy class the guy is great , u should be able to find it very easy just filter u tube as all parts are 45 mins plus.
 

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