Credit and Debit
In view of business, we have to book the entries. Business view, owner and business are different. When capital is invested in business by owner, in future business has to repay it.  That's why, capital always credit. When we come about  bank (business prospective) - cash, bank, fd are like assets which can help in the business. Bank is current asset (Real account) - Debit (what comes into the business)                                        Credit (what goes out of the business) Hence credit and debit differs from what type of account is it.... credit - when business liables debit - what business has and receivables