幾時係debit?幾時係credit?

The 3 golden rules of book-keeping are:
Dr. What comes in Cr. What goes out.
Dr. Receivers ( Debtors ) Cr. Givers ( Creditors )
Dr. Expenses Cr. Income
Account to be credited means an entry has to be credited in this account e.g. If cash has been paid out for electricity $100. Then account to be debited is Electricity $100 and account to be credited is Cash $100.
貸方即係點?係咪比果一方? Yes.

你地成日都係會唔記得一條式,就係A-L=C!!
所有ASSETS都係左+右-!!
而liabilities都係左-右+,而capital都係一樣!!
你可以記A=C+L!!
左邊果D係左+右-,而右就係相反!!
EXPENSE就係左+右-,RECEIPTS就係相反!!

貸方姐係CREDITORS，係Ｌ，ＴＨＥＮ　係左－右＋！