The double entry recording system: N(A)-Level Principles of Accounts (SEAB 7086), covering the five elements and classification, the rules of debit and credit, recording transactions in T-accounts, and balancing off accounts

An N(A)-Level Principles of Accounts (SEAB 7086) overview of the double entry recording system: classifying every account into the five elements, the rules of debit and credit under DEAD CLIC, recording transactions in T-accounts, and balancing off an account to bring down its balance.