Cash book entries - credit or debit

SJ79

So, I understand the DEAD CLIC theory and where different categories (purchases, sales, assets, expenses) lie in terms of whether they are credits or debits. But why when entering into the cash book are they reverse of that logic? I understand that they are but I don't know why? If someone could explain, I would be very grateful. TIA

Pian32

Remember that in double entry you always have an opposite entry. In the cash book which side of the entry are you looking at?

If I pay you £250 in cash

Debit Cash (Asset) - 250
Credit Income -250

When looking at the cash book you're looking only at one side of the transaction (unless it's then analysed).

Similarly you pay £100

Debit Expense - 100
Credit cash (negative asset) - 100

When looking at the cash flow you'll see the debit and credit to the asset but if you're thinking about the income and expenditure it feels like its flipped.

I hope this helps