> A debit decreases assets or increases liabilities, while a credit increases assets or decreases liabilities. [1]
> A debit is always used to increase the balance of an asset account, and the cash account is an asset account. [2]
[1] https://xendoo.com/blog/debits-and-credits/ [2] https://www.fool.com/the-ascent/small-business/accounting/ar...
It's not just that they're a bit confusing, it's that those words serve exactly one purpose, which is to disambiguate the exact thing that people find confusing about them.
The biggest indicator of their failure is that they are always explained in terms of something clearer, and the reverse it not true. No-one says: "I don't understand what 'we received $50' means, can you explain that in terms of credits and debits?"
