Equity goes on the debit side

Sales Revenue goes on the debit side

Carriage In and Out go on the debit side

Drawings go on the debit side

Purchases Returns go on the debit side

Purchases of Inventory go on the debit side

Provision for Doubtful Debts go on the credit side

Cash goes on the debit side

Trade Receivables goes on the credit side

Trade Payables go on the credit side

Discount Received goes on the credit side

Discount Allowed goes on the debit side

Bad Debts go on the credit side

Provision for Bad Debts go on the debit side

Assets such as property, machinery and equipment all go on the debit side.

Bank overdraft goes on the credit side.

Finance costs (similar to bank charges) go on the credit side.

Sales Revenue Returns go on the debit side

Mortgage goes on the credit side.