May 2026 Scuba Diving Industry® Magazine

RETAILING continued

A dive retailer’s passion is scuba diving; whether it is teaching new or experienced divers, equipping them with proper gear, or taking them on amazing dive trips. Dive shops are also businesses that require an understanding of a host of business processes including sound bookkeeping and

accounting. By understanding how to keep your debits and credits straight, you just might start to get over that fear of accounting. Reference: Lerner, J. (2007). Theory and Problems of Bookkeeping and Accounting (4th edition). McGraw-Hill.

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