"Impact of Debits and Credits on Account Types"This page explains the rules of each of the account types in the accounting equation.This page goes along with the "cheat sheet" which explains the accounting equation:Assets=Liabilities+Owners Equity (I have it free so you only pay for this one)It also details under each category what is an asset, what is a liability, and what is an owner's equity.Students always love this. It's their "go to" the entire time during accounting.They both go nicely i