DEAD CLIC - Alternative Debit/Credit Rule
DEAD CLIC
DEAD CLIC is another way to remember debits and credits. DEAD = Debits increase Expenses, Assets, and Dividends. CLIC = Credits increase Liabilities, Income (revenue), and Capital (equity).
DEAD CLIC is another way to remember debits and credits. DEAD = Debits increase Expenses, Assets, and Dividends. CLIC = Credits increase Liabilities, Income (revenue), and Capital (equity).
Breakdown
Debits
The left side of journal entries and T-accounts
Expenses
Increase with debits
Assets
Increase with debits
Dividends
Increase with debits
Credits
The right side of journal entries and T-accounts
Liabilities
Increase with credits
Income
Revenue increases with credits
Capital
Equity increases with credits
Example
Recording a loan: Cash (Asset - DEAD) increases with DEBIT. Notes Payable (Liability - CLIC) increases with CREDIT.
When to Use This
- ✓If DEALER doesn't click for you
- ✓When you prefer separating debit and credit rules
- ✓For quick recall during problem-solving
FAQs
Common questions about this mnemonic
Neither is objectively better - use whichever one you remember more easily. DEAD CLIC separates debit and credit rules more clearly, while DEALER combines them into one word.
In this context, they're the same thing. Income (I in CLIC) refers to revenue earned by the company. Some textbooks use "income" while others use "revenue."
Use the opposite side. To decrease an asset (DEAD side), use a credit. To decrease a liability (CLIC side), use a debit. The mnemonic tells you what increases each account type — decreases are always on the opposite side.
Absolutely. They express the same rules differently. Some students use DEALER for quick recall and DEAD CLIC when they need to clearly separate the debit rules from the credit rules. Use whichever clicks faster for you in the moment.