[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-571791-105":53,"doc-detail-571791-en":120},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":113,"head_meta":115,"extra_data":117,"updated_unix":119},105,"en","accounting-drcr-cheat-sheet","Accounting DR/CR Cheat Sheet","","Accounting DR/CR reference sheet summarizing how revenues, expenses, and net position statements are structured using normal account behavior. It maps common account groups to whether they increase or decrease by credit or debit, covering income statement items like revenues and expense categories (e.g., labor, travel, utilities) as well as balance sheet items driven by fund. It also provides a mnemonic rule: consonants correspond to credit balances, while vowels correspond to debit balances.",{"@graph":63,"@context":112},[64,80,95],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/accounting-drcr-cheat-sheet/571791/",4,{"url":78,"name":59,"@type":81,"author":82,"headline":59,"publisher":85,"fileFormat":88,"inLanguage":57,"description":61,"dateModified":89,"datePublished":89,"encodingFormat":88,"isAccessibleForFree":90,"interactionStatistic":91},"DigitalDocument",{"name":83,"@type":84},"EvelynWrites","Person",{"url":68,"name":86,"@type":87},"DocShare","Organization","application/pdf","2026-10-13",true,{"@type":92,"interactionType":93,"userInteractionCount":4},"InteractionCounter",{"@type":94},"ViewAction",{"@type":96,"mainEntity":97},"FAQPage",[98,104,108],{"name":99,"@type":100,"acceptedAnswer":101},"How do revenues and expenses increase or decrease on the income statement?","Question",{"text":102,"@type":103},"Revenue accounts (5XXX) increase with credit and decrease with debit; expense accounts (6XXX and 7XXX) increase with debit and decrease with credit.","Answer",{"name":105,"@type":100,"acceptedAnswer":106},"What drives the balance sheet section in this cheat sheet?",{"text":107,"@type":103},"The balance sheet is driven by fund, with assets (1XXX) increasing by debit and decreasing by credit, while liabilities (2XXX) and fund balance/equity (4XXX) follow the opposite pattern.",{"name":109,"@type":100,"acceptedAnswer":110},"What is the consonants vs vowels rule shown in the sheet?",{"text":111,"@type":103},"Consonants represent credit balances, and vowels represent debit balances.","https://schema.org",{"og:url":78,"og:type":114,"og:title":59,"og:site_name":86,"og:description":61},"article",{"robots":116,"canonical":78},"index,follow",{"doc_id":118,"site_id":56},571791,1791923739,{"code":4,"msg":5,"data":121},{"doc_id":118,"user_id":122,"nickname":83,"user_avatar":123,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":129,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":130,"faqs":131,"seo_title":132,"seo_description":61,"update_tm":119,"read_time":4},687212989558,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","| ACCOUNTING DR/CR CHEAT SHEET |  |  |\n| --- | --- | --- |\n| Combining Statement of Revenues, Expenses, and Changes in Net Position |  |  |\n| INCOME STATEMENT Driven by Organization\u003Cbr>Banner screen FGIBDST, or acct detail FGITRND |  |  |\n| ACCOUNT\u003Cbr>Revenue (5XXX)\u003Cbr>Tuition\u003Cbr>Fees Appropriations Gifts and Grants\u003Cbr>Departmental Income\u003Cbr>Expenses (6XXX & 7XXX)\u003Cbr>Labor (6XXX) | INCREASED BY\u003Cbr>Credit\u003Cbr>Debit | DECREASED BY\u003Cbr>Debit\u003Cbr>Credit |\n| Supply and Expenses (7XXX) Travel\u003Cbr>Services\u003Cbr>Maint & Repair\u003Cbr>Utilities |  |  |\n| Combining Statement of Net Position |  |  |\n| BALANCE SHEET‐ Driven by FUND\u003Cbr>Banner screen FGITBSR, or account detail FGIGLAC\u003Cbr>ACCOUNT  INCREASED BY  DECREASED BY\u003Cbr>Assets (1XXX) Debit Credit\u003Cbr>Cash\u003Cbr>Investments\u003Cbr>Receivables\u003Cbr>Inventories\u003Cbr>Liabilities (2XXX) Credit Debit\u003Cbr>Accounts Payable\u003Cbr>Other Payables\u003Cbr>Accruals\u003Cbr>Long Term Debt\u003Cbr>Fund Balance/Equity (4XXX) Credit Debit |  |  |\n\nConsonants = Credit Balance  \nVowels = Debit Balance","cbCaimukh4Aak0Qr","https://ap.wps.com/l/cbCaimukh4Aak0Qr","pdf",138133,"English","# Accounting DR/CR Cheat Sheet\n## Income Statement\n## Combining Statement of Net Position\n## Balance Sheet (Fund-Driven)\n## Quick Rule: Consonants vs Vowels","[{\"question\":\"How do revenues and expenses increase or decrease on the income statement?\",\"answer\":\"Revenue accounts (5XXX) increase with credit and decrease with debit; expense accounts (6XXX and 7XXX) increase with debit and decrease with credit.\"},{\"question\":\"What drives the balance sheet section in this cheat sheet?\",\"answer\":\"The balance sheet is driven by fund, with assets (1XXX) increasing by debit and decreasing by credit, while liabilities (2XXX) and fund balance/equity (4XXX) follow the opposite pattern.\"},{\"question\":\"What is the consonants vs vowels rule shown in the sheet?\",\"answer\":\"Consonants represent credit balances, and vowels represent debit balances.\"}]","Accounting DR/CR Cheat Sheet | PDF"]