First: Debit what comes in, Credit what goes out. Second: Debit all expenses and losses, Credit all incomes and gains. Third: Debit the receiver, Credit the giver.
https://www.vedantu.com/commerce/debit-and-credit
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https://www.yahoo.com/entertainment/ethics-complaint-says-augusta-mayor-103008010.html
Revenue accounts. A debit decreases the balance and a credit increases the balance. Expense accounts. A debit increases the balance and a credit decreases the balance. Gain accounts. A debit decreases the balance and a credit increases the balance. Loss accounts. A debit increases the balance and a credit decreases the balance.
https://www.cfajournal.org/what-are-rules-debits-and-credits/
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https://www.msn.com/en-us/money/other/american-express-rolls-out-first-debit-card-and-checking-account-for-consumers/ar-AATBKjI
pdf for "accounting cheat sheet debit credit".(Page 1 of about 18 results)