Rules of accounting

Rules of accounting.An easy way pass to journal entries
1 debit the receiver and credit the giver. 

2.Debit what comes in and Credit what goes out.
3Debit all expenses and lossess and credit all gain and imcome

For eg
1cash receive from  mohan
       Cash a/c.  (comes in) Dr.
          To mohan(giver)
2. Cash pay to reena
Reena (receiver) debit
To cash a/c (goes out)
3. Salary pay
  Salary a/c.  (expenses)   dr.
      To. Cash a/c(goes out)