1. The problem asks to explain the debit and credit rules for every account name in accounting. 2. In accounting, accounts are classified into five main types: Assets, Liabilities, Equity, Revenues, and Expenses. 3. For Asset accounts: Debit increases the account, Credit decreases it. 4. For Liability accounts: Credit increases the account, Debit decreases it. 5. For Equity accounts: Credit increases the account, Debit decreases it. 6. For Revenue accounts: Credit increases the account, Debit decreases it. 7. For Expense accounts: Debit increases the account, Credit decreases it. 8. Summary: - Assets and Expenses: Debit to increase, Credit to decrease. - Liabilities, Equity, and Revenues: Credit to increase, Debit to decrease. This is the fundamental rule for recording debits and credits in accounting.