The breath of accounting takes years of study and practice. The thought behind Debits and (Credits): And Other Matters is to help bridge the gap between those who are steeped in the trade and those who are not. To this end the text revisits the double-entry accounting used by the bankers and merchants of Venice (referred to in this text as the Venetian Method) and elsewhere in the 1400's and prior - and applying positive (+'s) and negative (-)'s numbers along with alternative colors (green and yellow in this instance) to the two sides of every such transaction, as well as sections of the financial statements in blocks of color. And in doing so, those who are knowledgeable in accounting can advance basic financial literacy to a wider audience than currently exists. Double-entry accounting is not easy but it is a great gift bestowed upon us by the Venetian bankers and merchants (and in truth, around Venice and beyond). If one is open to seeing accounting in terms of a personal balance and profit and loss statement - in terms of math (+'s and - 's) and not only words (debits and credits in English) and color against a balance sheet format envisioned arguably first in Europe so long ago - he or she can see for themselves or help others see the unifying theory behind basic accounting. Does Debits and (Credits): And Other Matters advocate replacing words such as debits and credits (other words in other languages) with math and color? No. Debits and (Credits): And Other Matters promotes the idea that basic accounting can be gotten if seen through the eyes of the merchants and bankers of Venice except that instead of using only positive numbers to records the two sides of transactions, math and color are. Do computers therefore have to be completely reprogrammed to accommodate this rethinking of double-entry accounting? Again, no. However, computers can be certainly programmable to present double-entry and financial statements in terms of math and color for those who might otherwise struggle with an understanding of traditional accounting terms and methods. In the end the biggest investment of Debits and (Credits): And Other Matters (in ebook or paperback form) is not its cost but one's time in studying and putting practice the ideas in it and of those who are knowledgeable in traditional accounting and are willing to advance basic financial literacy (differently though not drastically). Humbly speaking, that investment of time and talent should be worth the effort.