Real account rule is:
ADebit the receiver, credit the giver
BDebit what comes in, credit what goes out
CDebit all expenses and losses, credit all incomes and gains
DDebit the immediate cause, credit the ultimate cause
ADebit the receiver, credit the giver
BDebit what comes in, credit what goes out
CDebit all expenses and losses, credit all incomes and gains
DDebit the immediate cause, credit the ultimate cause