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so the rules of debit and credit are very simple see here what we have over here is this word right dealer so now i have drawn this here this dotted line why because this is one group and this is another group okay we have two groups over here and this group group of drawings expenses and asset dea this has debit balance okay this has debit balance and liability equity and revenue they have credit balance fine now dont ask me why okay because there is no logical explanation for that its just s from the beginning okay its just a rule fine so these people have debit balance and these people have credit balance so to increase drawings expenses or asset yeah what you have to do you have to debit them yeah to decrease them you have to do opposite you have to credit yeah and it is opposite here they have credit balance so to increase these guys you have to credit them and to decrease them you have to do opposite you have to debit them yeah thats what the trick is its very simple see mod