The free visual guide to Principles of Accounting โ debits, credits, the full cycle, and beyond โ through clear explanations and interactive practice.

"Debit increases assets" is easy to memorize and hard to trust on an exam. Without the why, every new transaction feels like a fresh guess.
You can record an entry on paper, but it's harder to see how that entry shows up on the income statement, balance sheet, and cash flow statement.
Lectures cover a lot in a short window. Having a place to slow down, practice, and re-work the same idea at your own pace makes a real difference.
You're running a small business. You just sold $5,000 of inventory on credit. What's the journal entry? We'll walk you through it step by step.
You decide: Debit Accounts Receivable. Credit Sales Revenue. See the journal entry form in real-time. Get instant feedback if you're rightโor hints if you need help. No guessing game.
As you record transactions, the Income Statement, Balance Sheet, and Cash Flow Statement update so you can see where each entry lands โ not just that it "balanced."
Work through scenarios at your own pace. Repeat the ones that feel shaky. Different transactions, same logic โ until the cycle feels familiar.
Each lab is constraint-based โ you can't move forward until the math balances. Wrong guesses get checked; right ones keep you moving.
Run a taco truck. Record real journal entries. Build financial statements from scratch.
Solve why the bank balance doesn't match. Outstanding checks. Deposits in transit.
60 seconds. Normal balances. Train your brain to recognize accounts on instinct.
Drag and drop the lines that connect the income statement to the balance sheet.
Build entries step by step. Watch the accounting equation update in real time.
Interactive step-by-step wheel. Master all 10 steps of the accounting cycle.
Run a startup for 12 virtual days. Book every entry. Survive the audit.
From analyzing transactions to closing entries โ the complete flow, visually.
Why debits increase some accounts and decrease others โ tied back to the equation.
See how journal entries show up on the income statement, balance sheet, and cash flow statement.
Go past the basics into costing, ratios, tax concepts, and more โ still in plain language.
How AI shows up in the work โ explained for accountants, without the hype.
Hands-on practice โ journal entries, bank recs, the cycle, and more โ free to try.
Built by a CPA with 18+ years of real-world accounting and classroom teaching. After watching hundreds of students memorize rules they didn't understand, I built the resource I wished existed. Every explanation on this site comes from real student questions.
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