Credit is for the source of value, and debit is for the use of that

value.
What is bank?
Bank is financial institution which accepts deposits from the public for
the purpose of lending.
Cash Flow
The cash flow is the liquid balance of cash as well as the
bank balance that is available with an organization
Debit
It indicates the amount that is payable, or the amount
that has been deducted from an account.
Dividend
A dividend is a part of the profit that is earned by a
corporation or joint stock companies, and is distributed
amongst the shareholders
Equity
Equity is the remainder balance between market value of
a given property and the outstanding real estate debt
that is to yet be paid.
mortgage
A mortgage is a legal agreement between the lender and
borrower where real estate property is used as collateral
for the loan.
BANK RECONCILIATION STATEMENT
The purpose of bank reconciliation statement is to
explain any difference between the bank balance
appearing on the bank statement provided by the bank

CASH BOOK
Cash book is the only book of original entry which is given ruling in such a way that it could
act at the same time as a book of original entry and as a ledger account.

DEPRECIATION
Depreciation is the gradual and permanent decrease in
the value of an asset from any cause.