"Account Description Debit Credit"

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Bookkeeping for Nonprofits: A Step-by-Step Guide to Nonprofit Accounting
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Excerpt - on Page 45: " ... 1 created by the Cash Receipts software Entry Date 109130120x4 To record the co-payment received from a client Account Description Debit Credit 1010 Cash in bank - Operating 10. ... "

Financial Accounting: A Mercifully Brief Introduction
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Excerpt - on Page 28: " ... an offsetting increase in owner's equity and should be recorded like this: Date Acct.# Account Description Debit Credit 1/5/2004 101 Cash in Bank $10,000 301 Owners Equity $10,000 Notice the slight indentation of the Owner's Equity account. ... "

Peachtree Complete Accounting Workbook: Accounting Principles, Seventh Edition
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The Heart of Accounting
The Heart of Accounting by John W. Day
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