In today’s fifth lesson on accounts for third-year students, we continued our discussion on the double-entry system. We learned how to record when a store invests money in its business, how to document purchases, and what to do when items need to be returned. The lesson emphasized the distinction between debits and credits, with debits recorded on the left side for increases in assets and credits on the right side for increases in capital. The example discussed involved a transaction where funds were borrowed, highlighting the process of recording these entries in the account books.