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For instructors who foster the traditional approach to teaching principles of financial accounting, these 25 interactive PowerPoint flashcards allow students to practice drilling the rules of debits and credits. The flash card feedback refers to the acronym EARLS to help students learn the debit and credit rules applied to increasing and decreasing specific accounts. Mastering and applying the rules of debits and credits is a critical concept essential to understanding the functions of the accounting cycle including how information flows through to the financial statements. Instructors can modify the flashcard questions to suit their specific needs.

Note:  Since, the flashcard questions and reponses can be modified without changing the presentation programming, this instructional tool can be used use by instructors in almost any discipline.

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