accounting- payable vs. expense

[4dkids]

I must just associate it with assets because it also increases with a debit. One of my biggest challanges is to figure out what account goes where.

D-E-A-L: Dividends&draws, Expenses, Assets, Losses increase w/ debit

G-I-R-L-S: Gains, Income, Revenue, Liabilities, Stockholder(owner) equity increases w/ credits

This is good, but throw in prepaids, accrued, depreciation, defered, etc. and it gets a bit hairy.
Thanks for your faithfulness!!