Debits & Coffee
Free checklist
Debits & Coffee
Making accounting make sense
For New Accountants

You were taught the rules.Here is the why.

For people early in an accounting career. The reasoning behind the entries, the habits that make month end easier, and the questions it is fine to ask.

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The questions that come up

Each one has a plain-English answer in the Journal.

i.Why does a balanced rec still feel wrong?What a zero difference can hide, and five checks before you sign off.ii.Debits and credits, but why?The logic behind the left and right side, so you stop memorising.iii.Accrual or cash, in real life?The same month seen two ways, with illustrative numbers.iv.How does a month-end close actually run?The order of the work, and why the order matters.

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All posts
The LedgerYour reconciliation balances. Are the books right?A zero difference can still hide errors. What to check before you call it done.CaféHow coffeehouses became the first trading floorsBrewed in History: where modern finance learned to talk business over a cup.LibraryA novel, a latte and a lesson about cash flowThe money lesson inside a good story.
Coming next[Guide for new accountants]
In the works

A guide for your first year.

[Placeholder until the guide is decided. Join the list below to hear first.]

Free · Month-end close checklist

Learn the close the way it is actually done.

The same month-end checklist I share with owners, with a note on why each step exists.

Run your own business?For Owners →