Certain accounts are increased with debits (the normal balance of this type of account will be a debit balance) and certain accounts are increased with credits (the normal balance of this account will be a credit balance).  This is one of the most confusing concepts for those new to accounting to understand and is one of the most important concepts to grasp in order to be successful in accounting.  How will you remember those accounts that are increased with debits and those that are increased with credits?