I solve this by remembering "debit = destination" (d=d) in all cases. Examples: If you deposit money into a checking account (asset) that is a debit (account

I solve this by remembering "debit = destination" (d=d) in all cases. Examples: If you deposit money into a checking account (asset) that is a debit (account increases) because the money "goes to" in that account (destination). If you borrow money from a credit card (liability) that is a credit (account increases) because the money "comes from" that account (not destination). The hard part is remembering debit accounts increase with debits, and credit accounts increase with credits.