There are three accounts 
1. Personal
2. Real
3. Nominal

The three golden rules are 
1. personal Account
Debit the receiver & Credit the giver

2. Real Account
Debit what comes in & credit what goes out

3. Nominal Account 

Debit the expenses & Losses & Credit the Income & gain
In a short form & easy to understand ----

asset- increase -debit
asset - decrease - credit

liability-increase-credit
liability- decrease - debit

expense - increase - debit
expense - decrease - credit

income - increase - credit
income - decrease - debit