Understanding Debit and Credit in Mathematical Manner

A new accounting student easily gets confused when should an asset be credited and when should a liability be credited. Moreover, students are often faced with a question as to when a debit means 'increase' and when does it mean 'decrease'.

If we memorize the following table we will find it very much easy to understand when does a debited item be increased and when should it be decreased?

Assets	Debit	Plus
	Credit	Minus
Liabilities	Debit	Minus
	Credit	Plus
Income	Debit	Minus
	Credit	Plus
Expenses	Debit	Plus
	Credit	Minus