Debit is left and Credit is Right.Dr means receiving and cr 
means giving.In acounts we us these two terms.

Debit means what we recive in any business
Credit means what we give in propotion

DEBIT MEANS "DUE TO THAT"
CREDIT MEANS "DUE FOR THAT"

What comes in, The Receiver All expenses & Losses

Credit means, What goes out, the giver, all incomes and 
revenues

Rule 1: Total asset= Total liab + owner's Equity

Rule 2: Debit: all exp & loss
        Credit: all income & gain

Rule 3: Total of debit side = Total of credit side

1. Debit  to receiver
   Credit to giver

2. Debit what comes in 
   Credit what goes out

3. Debit All Exp /Loss
   Credit Income/Gain

1.personal account
  debit the receiver 
  credit the giver
2.nominal account
  all expence and loses debit
  all incomes and gains credit 
3.real account 
  what comes in debit
  what goes out credit

There 3 basic rules in Accounting

1.Real Account
what comes in       Dr
what goes out          Cr

2.Personal Account
The Reciver         Dr
Giver                  Cr

3.Nominal Account 
All Expenses        Dr
All incomes            Cr

Personal A\C

Receiver a\c Dr
  Giver a\c  Cr

Nominal A\C

All expenses & loss a\c   Dr
  All income & gain a\c   Cr

Real A|C

What comes in a\c     Dr
   What goes out a\c  Cr

Basic rules in Accounting

Personal Account:
    Debit Receiver of the benefit
    Credit  Giver of the benefit
Real Account:
    Debit What comes in
    Credit What goes out
Nominal Account:
    Debit all expenses and losses
    Credit all incomes and gains

Personal Accounts :All the personal A/c as ramesh A/c, raj 
A/c are included . A person who takes debited and a person 
who gives credited 
Real Accounts: All the real A/c as fixed assets which is 
real in nature are included inwhich whatever comes in 
debited and watever goes out credited
Nominal A/c : In the nominal A/c all the Expenses & loss IS 
debited and all the incomes and gains is credited

There are three basic rules in accounting

Real Account:    what comes in--Dr
                 what goes out-----Cr

Personal Account:the receiver--Dr 
                 the giver--------Cr

Nominal Account: All expenses and losses--Dr
                 All income and gains-------Cr

for personal account
debit to receiver
credit the giver


for real account
debit what comes in
credit what goes out

for nominal account
debit all exp/losses
credit income/gain

1)Capital=Assets-liabilities
2)Debit side should be equal to credit side
Debit all exp&loss and credit all incomes and gains
3)Increase in debit should not be equal to credit

three rules are 
1. real a/c i.e (asset)
   when one asset comes in it should be debited 
   when one asset goes out it should be credited
                                        
2.personal a/c i.e (individual a/c)
  when one person or co.receives benefit it should debited
  when one person or co.gives benefit it should be credited
        
3.nominal a/c 
  all the expenses&losses should be debited
  all the incomes&gains should be credited