To truly grasp what accounting is, one must understand that the numbers in accounting all belong in a debit column or a credit column. A debit is always on the left side and a credit is always on the right side.  I remember one of my accounting professors saying he learned to understand this concept by thinking of his desk drawers to learn it. One drawer, the left side drawer he labeled  "debit" and the right side drawer he labeled "credit". Thus he started to remember it. Once this concept is learned, accounting takes place from here  starting it's journey into the accounting process.