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MCV Method
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The Journal Entry Zone

Every critical journal entry you need for FAR β€” organized by topic, formatted for instant recognition. 50 entries across 11 categories. Master these and you master FAR.

Dr: Debit (increases assets/expenses)
Cr: Credit (increases liabilities/equity/revenue)
Italic = Exam tip or clarification

🧠 The Debit/Credit Cheat Code

DEBITS Increase:

Assets
Expenses
Dividends
Losses

Remember: AEL + D

CREDITS Increase:

Liabilities
Equity
Revenue
Gains

Remember: LERG