Double EntryThe rule underneath every accounting system ever built.Accounting & FinanceEvery debit has an equal and opposite credit; theaccounting equation always holds.Assets = Liabilities + EquityBuy stock for cashDr Inventory, Cr CashAssets swap.Take a loanDr Cash, Cr LoanBoth sides grow.Pay a supplierDr Payables, Cr CashBoth shrink.THE COMMON MISTAKEReading debit as bad and credit as goodThey are only left and rightDebit increases assets and expenses; credit increases liabilities, equity andincome. Neither carries a value judgement.DEAD CLIC: Debits increase Expenses, Assets, Drawings; Creditsincrease Liabilities, Income, Capital.Double Entrylearnposters.com
Double Entry — printable business wall chart from LearnPosters. Free vector PDF, US Letter and A4.

What’s on the Double Entry poster

The rule, 3 worked examples, and the mistake everyone makes.

DEAD CLIC: Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.

Questions about the Double Entry poster

What’s on the Double Entry poster?
The rule, 3 worked examples, and the mistake everyone makes. Every debit has an equal and opposite credit; the accounting equation always holds.; Assets = Liabilities + Equity; Buy stock for cash = Dr Inventory, Cr Cash; Take a loan = Dr Cash, Cr Loan; Pay a supplier = Dr Payables, Cr Cash; Common mistake: Reading debit as bad and credit as good → They are only left and right. DEAD CLIC: Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.
Who is the Double Entry poster for?
Double Entry belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning financial accounting can pin it up — a beginner, a student mid-course, or someone revising years later.
When should you use the Double Entry poster?
Every transaction touches at least two accounts, and the two sides must agree. A wall chart earns its place by being glanceable from where the work is happening, so Double Entry belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
What other posters go with Double Entry?
IFRS & GAAP, Accruals & Matching and Reading a Balance Sheet sit alongside Double Entry in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.IFRS & GAAPAccruals & MatchingReading a Balance Sheet
Is the Double Entry poster free to download and print?
Yes. Double Entry downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
What size does the Double Entry poster print at?
Double Entry is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Double Entry loses nothing.Printing guide

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