Basic Rules

The basics of accounting contains 5 account type. and based on that Cr and Dr will be effected.

The 5 baisc account types are 

1. Liability
2. Income and Gains
3. Capital
4. Assets
5. Expense and Loss

The rules are 

Receipt  :

Here we are receiving amount which  means  Asset Increases 

Main Account -- Dr

Details(Particulars) -- Cr

Example

Cash Receipt for Loan Intrest , Share.

So for this 

Cash - Dr,

Loan Intrest , Share -- Cr

Payment

Main Account -- Cr

Details(Particulars) -- Dr

Example

Cash Payment for Loan, Share.

So for this  

Cash - Cr,

Loan , Share -- Dr