The most practical way to remember debits: if your bank account balance goes up, that is a debit to cash. If you buy equipment, that is a debit to the equipment account. Every transaction has a debit entry and an equal, opposite credit entry — the two sides always balance. Understanding this logic is less important for founders than ensuring your accountant applies it correctly, but it helps when reviewing your accounts and querying unusual entries.
See also: Double-Entry Bookkeeping, General Ledger, Credit Note
