This learning resource focuses on mastering the rules of debit and credit within accounting. It introduces the mnemonic 'DEA LOR' to help students understand normal balances for different account types: Debits for Dividends/Withdrawals, Expenses, and Assets, and Credits for Liabilities, Owner's Equity, and Revenue. The activities encourage retrieval practice of how various transactions affect Owner's Equity, as well as practical application through mapping transactions in T-accounts. Students will sketch T-accounts for specific transactions, assessing their confidence in applying these rules to new scenarios, thereby reinforcing their understanding of foundational accounting principles.