Accounting has a language of its own. Many students expect accounting to follow math rules, and while math is involved, debits and credits can be almost counter intuitive.
One of the ways that I like to discuss the debit and credit rules is showing how your debit card, from your bank, follows accounting rules. Now, most non-financial managers will never have to know about debits and credits. There are a lot of managers that will never have to concern themselves with what debits and credits are. However, a manager may be involved with engaging with an accountant to help solve a problem, where maybe an account has gotten “off” somehow, and this is where debit and credit conversations could occur.
A good manager should know at least what debits and credits mean – because, what if your accountant was misleading you? Would you be able to know if an accountant was trying to misdirect you or cheat you? This is why non-accounting managers and entreprenuers should concern themselves with this important detail of their business.