Acconting is bending my mind. Did you know that assets are a debit? They are a positive debit. Did you know that expenses are a debit--see that one makes sense, but wait-they are a positive debit. Liabilities on the other hand are a positive credit. So is owner's equity (capital). Accounting is trying to shift my perception. Ignore everything you know about credits and debits, my accounting teacher says. He is not a Dr.. He is a CPA. He is a gospel singing, West Virginian country lovin', right wing conservative republican. He wears his Sunday best every class. He could be on one of those Christian Network shows, except he would be teaching accounting.

Assets Dr+ Cr-
Liabilities Cr+ Dr-
O/E Cr+ Dr-
Revenue Cr+ Dr-
Expenses Dr+ Cr-

A=L+O/E

Now I have learned new things since I have come to this college, but none as difficult as this. Although, wanting to be an accountant means that this idea has to be second nature to me. If I look like a pretzel at the end of this sememster it will be because of beginning accounting.