Debit is Yin and Credit is Yang. When you receive salary as cash, you record it as a tuple:

		Yin: Cash Account
		Yang: Salary Account
	        (amount: $salary)

When you spend from that cash, you record it as this tuple:

		Yin: Dinner Expense
		Yang: Cash Account
		(amount: $bill_amount)

If you get your salary through cheque, it looks like this:

		Yin: The Bank Account
		Yang: Salary Account

When you borrow:

		Yin: Cash Account
		Yang: The Creditor Friend

And vice versa when you pay it back.

Now replace Yin with Debit and Yang with Credit, and that's mostly it.