The Left Side of an Account is the Credit Side.

A Debit decreases an Expense Account.

A Debit can represent an increase or decrease to an Account.

Expense Accounts normally have a Credit Balance.

Asset Accounts normally have a Credit Balance.

A Debit always increases an Account's Balance.

Revenue Accounts normally have a Credit Balance.

A debit increases an Expense Account's Balance.

All Accounts have a Normal Balance which is either a Debit or Credit Balance.

The Right Side of an Account is the Credit Side.

Debits should Always Equal Credits.