Hello Christopher

As a non-accountant (although I pretend to be one sometimes) I can't figure
out Dr/Cr except that Dr=left,Cr=right.

As a non-accountant, this simple way of looking at it may help with 
understanding Debits and Credits. 
You always Debit the receiving account and credit the parting account. 
So, for example, If you run a cash business and you bank $100, the bank 
received the money and you parted with goods or services which are called 
Sales, so you Debit Bank and Credit Sales. If you have a Debtors system then 
this same transaction would be Debit Bank (receiving the money) and Credit the 
Debtor (parting with the money).

This simple test can be applied to any transaction and it works every time. You 
will soon become used to the logic involved.  

Hope this helps.
Neil
[email protected]




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