| Account | A/C | To ADD Balance | To LESS Balance |
|---|---|---|
| Income | Credit | Debit |
| Expense | Credit | Debit |
| Purchase | Debit | Credit |
| Sales | Credit | Debit |
| Every Type of Assets | Debit | Credit |
| Every Type of Liability | Credit | Debit |
| Return Outward/Purchase Return | Credit | Debit |
| Return Inward/Sales Return | Debit | Credit |
| Bills Payable | Credit | Debit |
| Bills Receivable | Debit | Credit |
