🌱The Foundations
Beginner
Scenario 1 of 4•1/16 total

Owner Investment

The owner invests $50,000 cash to start the business.

Chart of Accounts

DEA-LER Rule

Debits increase: Dividends, Expenses, Assets
Credits increase: Liabilities, Equity, Revenue

General Journal
Entry #1
Date
1/21/2026
Account TitleDebitCredit
$
$
$
$
$
$
$
$
Debits$0
=
Credits$0
Unbalanced

Tip: Credits are automatically indented when you enter an amount in the Credit column.