Question

how 2 calculate the credit and the debit in accounts

Answer 1

A general ledger acts as a record of all accounts and their transactions.
Balancing the ledger involves subtracting the total number of debits from the total number of credits. In order to correctly calculate credits and debits, a few rules must first be understood.
First, debits must ultimately equal credits. While this may be confusing at first, and it may be tempting to simply use positive and negative numbers to account for transactions, ultimately the debit and credit relationship more accurately expresses what happens in business.
Second, debits increase asset, expense and dividend accounts while credits decrease them. It may be helpful to use the mnemonic D.E.A.D. to remember this: Debits increase Expenses, Assets, and Dividends.
Third, the opposite holds true for liability, revenue and equity accounts. Credits increase these while debits decrease them. The mnemonic for remembering this relationship is G.I.R.L.S.: accounts which increase are Gains, Income, Revenues, Liabilities, and Stockholders' Equity.
Because these have the opposite effect on the complementary accounts, ultimately the credits and debits equal one another and demonstrate that the accounts are balanced.
It is also important to remember that every transaction can be described using the debit/credit format, and that books must be kept in balance so that every debit is matched with a corresponding credit.
A debit without its corre