Debit and Credit simply are 2 sides of accounting entries, rather signals to point whether or not one thing has gone up or down. Contradictory to the assumption that Debit means the incoming and Credit means outgoing, they're simply signals to point whether or not the accounting components (assets, expenses, liabilities, equity, and revenue) has augmented or decreased.

For e.g. If you purchase Associate in Nursing quality, there's a rise in assets thus you communicate or signal it by debiting it.

Just like we hold our index and finger in an exceedingly V form, it signals winning or we could say victory, prior to those debiting assets and expenses signal a rise and crediting liabilities, revenue, and equity signals a rise in them.