Have you ever had to explain to a client exactly how a balance sheet works? And seen the glazed look of incomprehension steal across their faces?

Let's face it -- you're never going to turn most of your business clients into accountants (and that's probably just as well, because then they might think they could do without you). But you can raise their accounting consciousness, so to speak, and the Accounting Balls app may be a good place to start.

Designed for students in an introductory accounting course, the app offers a "game-ified" approach to learning about debits and credits and the whole balance sheet equation. The free entry-level version should be enough to teach even the most accounting-impaired client about debits and credits, increases and decreases for just assets, liabilies and equity.

The only downside is that it's only available for iOS devices -- iPhones, iPads and iPod Touches.

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