不太明白何時debit同credit

(i) on account 指未俾錢; plan 要睇情況決定係一個capital expenditure 定 revenue expenditure...不過,我覺得係普通一年內0既支出....
Dr P&L - School Prepareation Expense $800
Cr Creditors / Accounts Payable $800

(ii) 有 drawing...
Dr Drawings $2900
Cr Cash / Bank $2900

(iii) 年度支出
Dr Rental Expense $500
Cr Cash / Bank $500

(iv) 呢個唔知你指0既FORM係咩FORM,但係一般你賣貨俾CLIENT...可能個FORM係指Credit Sales 佢俾你張0野...
Dr Debtors / Accoutns Receivable $800
Cr Sales Revenue $800

以下的formula, 你一定要識~

Assets + Liabilities = Capital

Assets:
Increase - DR. SIDE
Decrease - CR. SIDE

Liabilities:
Increase - CR. SIDE
Decrease - DR. SIDE

Capital:
Increase - CR. SIDE
Decrease - DR. SIDE


Expenses Items:
Increase - DR. SIDE
Decrease - CR. SIDE

首先要分清accounts的nature, 就知道佔分CR./DR.

With drew $2900 for personal use
DR. Director s C/A or Drawings 2900
CR. BANK / CASH 2900

pay rent expense, $500
DR. RENT $500
CR. BANK / CASH $500

Receive a form from client on account, $800
DR. BANK / CASH 800
CR. REVENUE 800

normally...Increase in asset, prepayment and expenses, decrease in liabilities, accrued expenses and capital will be debit......credit is just the reverse....

Example.....
"prepared a plan for a school on account, $800"<----I don't understand what you want to say
"With drew $2900 for personal use" debit Drawing Account and credit Bank
"pay rent expense, $500" debit rent and credit Bank
"Receive a form from client on account, $800 " debit bank and credit debtors....