Concept of debit and credit in a financial statement

In a financial statment, the term debit and credit indicates the account entries in left and right respectively. Simply debit expresses as Dr and credit expresses as Cr in a financial statement in order to account the financial position of a company. Generally the concept of debit is entering the account as reciept that increases the net cash balance. On the other hand entering accounts in right side of the financial statement as payable that decreases the cash account is credit. Debiting is the entering of reciepts. By debiting process positive items of financial statement enters in left side. But in crediting process the negative items enter into right side. In a financial statement the negative item is is the accounts that have to pay. Positive items are the accounts that have to receive.