I think simplest rule for remembering what debit and credit mean is that "debit" means "deposit/indebted" and "credit" means "to give someone credit". Thus for

I think simplest rule for remembering what debit and credit mean is that "debit" means "deposit/indebted" and "credit" means "to give someone credit". Thus for an account debits means increases in the amount held by the account and credits mean decreases. Because it is Double Entry an increase somewhere is always a decrease somewhere else. When we deposit an amount to an account we must also credit another account which tracks where that amount came from. I prefer to think of it as if every account had a person who is in charge of that account. If money comes out of the account we give "credit" to the person in charge of that account. And when we deposit to an account we debit it, in other words the person in charge of the account becomes "INDEBTED" by that amount.