ADDITIONAL EXPLANATION ON DEBITS AND CREDITS

The book suggests that you memorize the debit/credit rules.  Their application will become clearer as you progress.  However, you may be curious as to why assets, expenses, and dividends are afforded the same treatment.  Likewise, for liabilities, revenues, and equity. 

Reconsider the fundamental accounting equation:

Assets = Liabilities + Owners' Equity

and, its relationship to debits and credits:

Assets (Debits) = Liabilities (Credits) + Owners' Equity (Credits)

Next, consider the impact of revenues, expenses, and dividends on owners' equity.

Expenses reduce income, which reduces equity

Revenues increase income, which increases equity

Dividends reduce equity

Merging these notions yields this expanded logic set:

Assets (Debits) = Liabilities (Credits) + [Owners' Equity (Credits) + Revenues (Credits) - Expenses (Debits) - Dividends (Debits)]

Thus, there is an internal set of logic to support the debit/credit rules!