One of the most difficult concepts for beginning accounting students is an understanding of debits and credits. A rule has been formulated which covers most other rules: Beginning balances and increases appear on the same side of the account as the account appears in the fundamental equation (assets = liabilities + capital). (SC)

Student organization cocurricular activities may be integrated into office procedures classes to help students attain competency and employability. The article notes how organization activities, such as records management, travel arrangements, time management, and taking minutes of meetings, are related to school and job activities. (MF)