Nominal a/c??!!

(1)"debit" means receiving aspect of a transactions
(2)"credit" means giving aspect of a transaction

thus for personal a/c-debit the receiver(he is receivingsomething thus it satisfies (1)
                                       credit the giver(same as it satisfies (2))

          for real a/c--debit what comes in (only if we receive something it comes in thus again it satisfies (1)
                                credit what goes out(vice versa satisfies (2)

           for nominal a/c i couldn't able to match (1) and( 2)!!