Developers create & maintain Business Applications. Every business needs accounting. Yet, most developers do not know even the basics of accounting. Their typical query is: Debit means positive or negative? I learned accountancy and auditing in college while studying for my degree in commerce. Then, while working for the State Bank of India, I studied computers, and have been working in the IT field since 1982. I have created a Basic Accountancy training specifically for developers. Here are extracts from that training.