[pickanicken]

Studying for FAR and it is becoming pretty evident that I do not remember even the most basic of the credit and debit rules. Therefore, my question is two fold: How important is it to have a good grasp of journal entires when preparing for the FAR exam? If it is important, does anyone have any suggestions on how to brush up on some of the rules and understanding how all the accounts work?

I guess one last question would be if you can get away with memorizing certain entries (without actually understanding what the entires mean) rather than reinventing the wheel and learning all the rules and everything from scratch? Are there questions on the exam that will actually test your knowledge of debits and credits beyond some of the easy to memorize entires?

REG - 81
BEC - 83
AUD - 86
FAR - 78 (Done!)