What is the simplest way to understand debit and credit?

I'm not an account or bookkeeper but helping my brother to handle simple bookkeeping job. What is the easiest way to understand/remember what is debit and credit, and what is to be debited and what is to be credit.





Thank you!|||For accounting purposes, a debit is money coming out of the account to pay something (like a debit card), and credit would be incoming money received (like a deposit). It is tough to give specific examples without knowing if it is a business or a club or other.|||Basically, when you use debit, the money of the purchase you're making is taken right out of your bank account right there. When you use credit, it's basically writing an "I owe you" to whomever you're purchasing from that you'll pay it when you get the credit card bill.