Hands up!

In this activity, learners will practice debiting and crediting accounts, depending on whether they are increasing or decreasing. In summary, one learner from each group must stand up. The teacher reads out the account and whether it’s increasing or decreasing (e.g. ‘Sales, increase’), and then the learners that are standing must (as quickly as possible) stick up their left or their right hand, depending on which side of the general ledger it will go (left hand for debit, right hand for credit).