When I took an accounting course a couple of years ago, I found it somewhat difficult to memorize the seemingly arbitrary correlation between debits and credits and account types, like assets, liabilities, etc. - i.e. their normal balance.
This might happen to other people, and so I think that's why it makes a lot of sense to use "special forms", in addition to the basic journal entry system. When I say "special forms", I mean the check register, deposit slips, invoices, and purchase orders, to name a few. These forms will accomplish the same goal as using the journal entry form, but are clearer in their purpose and will automatically use the right credit and debit settings.
