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🔄debits credits

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).

Breakdown

D

Debits

The left side of journal entries and T-accounts

E

Expenses

Increase with debits

A

Assets

Increase with debits

D

Dividends

Increase with debits

C

Credits

The right side of journal entries and T-accounts

L

Liabilities

Increase with credits

I

Income

Revenue increases with credits

C

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

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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."

More Mnemonics

🎰 DEALER🔄 DEAD CLIC🌿 A = L + OE📋 Girls Are Not Interested (Go Away Now, Idiot)💰 BND (Beginning + Net Income - Dividends)🍚 RICE📊 Same As Last Year (SALY) - Avoid This!💳 ARE (Accounts Receivable Entries)