In accounting, does credit and debit reflect increase and decrease?

Question

the term debit and credit reflect increase and decrease respectively as well as favorable and unfavorable in accounts. Is this correct and why?

Answer 1

It depends on the accounts you're dealing with.

Debits will increase asset and expense accounts. Credits will decrease these accounts.

Credits will increase liabilities, revenue, and capital accounts. Debits will decrease these accounts.

Answer 2

read chapter One in your accounting book