d2rockstar

You don’t really NEED to know debits and credits. What you DO NEED to know is how the components of the accounting equation (assets, liabilities, and equity) change and how the various accounts that form these components change (increase/ decrease) as a result of a given transaction.
If you must know about debits and credits here are the rules:
Increase in asset/expense = Debit
Increase in liabilities, capital, income = Credit
Decrease in asset/expense = Credit
Decrease in liabilities, capital, income = Debit