The concept of a General Ledger is confusing to a person, like myself,  who is not schooled in Accounting. When I first  started programming, my wife was not allowed to use the "C", and/or  "D", words.
 
            When  I heard "Credit Sales", "Debit Cash", my  stomach  would require some kind of relief. These words conjured up the aroma of Quill  pens,  paper, and paper clips. I could hear  the  Banker's Schaefer  Fountain pen as it entered the ink well. I  could  hear the sound of the pen as it scraped across the little lined  piece of  paper that was recording my life in the form of numbers  that represented  my lives work. The columns were marked  "Debits  and Credits".
 
            This doesn't have to be the case, and I have learned that  the "D", and/or "C", words are not directly related to "Good"  and/or "Bad".  I  realized that if I was going to  succeed  in  Business Programming,  these words had to be translated into  something  I could understand. The following is my "Survival Kit".
 
        THE BASIC RULES:
 
             1. CREDITS ARE NEGATIVE BUT NOT NECESSARILY "BAD".
             2. DEBITS ARE POSITIVE BUT NOT NECESSARILY "GOOD".
             3. FOR EVERY DEBIT, THERE IS AN EQUAL CREDIT.
             4. KEEP YOUR EYE ON WHERE THE MONEY GOES.
 
        COPING
 
            The Genysys System is designed to allow you to run your  business and not have to completely understand accounting. You probably understand that when you get paid, or make a sale, these  are "GOOD". When these transactions are made to Genysys 2000, through the Accounts Receivable System, all Debits and Credits are  processed for you.
 
      The  same is true for paying your bills through  Accounts  Payable.  This  leaves the scariest part, which  is  making  Journal Entries".
 
         When  you  get "Correcting Entries" from your  Accountant,  he will  probably give you a work sheet that shows the  entries  you should  make to your System to strike a new balance. Remember  my Deposit Book? There are those two Troublesome columns again.

         Now what Mr. Editor?
 
             Get  some  coffee. Take this terrifying sheet, with  the  two dreaded columns and use rule number one as follows:
 
             1. Get into the Journal Data Entry Program.
             2. Enter the Date and Comments.
             3. When you are in the Journal Detail Entry Screen check the temperature of your coffee.
             4. Look at the sheet. The Debit column is usually the column on the left and the Credit columns the other one.
             5. Enter the Debits, just as they appear on the sheets.
             6. Enter the Credits as negatives.
             7. Finish your coffee. Pat yourself on the back.
 
         I'm finished but there is a non-zero "Balance on my Screen".  Now What?
 
           One of two things have happened:
             1. Your accountant is assisting you with a previous out of balance condition. Check the bottom totals on the work sheet that you are working from. If they are not the same, use the Genysys 2000 calculator. Enter the Debit Column Total as appositive number. Enter the Credit Column Total as a negative number. The amount shown on the Calculator is the Balance Amount that should be displayed on the Journal Entry Screen. If it is the  same, you are done. If it isn't, find the wrong entry and correct it.
 
             2. The Debit and Credit Columns, on the Worksheet are the same but you are out of balance. I am sorry but you made a mistake. Correct the wrong entry and you are done.

            If  you are using a standard computer keyboard, please  locate the keys marked "Debit" and "Credit". I'll wait.
 
            Give  up? These keys don't exist on my keyboard. So  if  these keys don't exist, how does my account enter my Financial Information into his computer? ..FOR THE ANSWER TO THIS QUESTION,  PLEASE REFER TO DAN'S ACCOUNTING RULE NUMBER 1.