What is the Debit$/$Credit Rule?

$\backslash$table$[[$Account Name,$\backslash$table$[[$Element$],[$Asset$,$ Liability, Owners$],[$Equity$,$ Revenue or Expense$]],\backslash$table$[[$Increasing or$],[$Decreasing$]],\backslash$table$[[$Debit or$],[$Credit$]]],[$Sales Revenue,,Increasing,$],[\backslash$table$[[$Accounts Receivable$],[($Debtors$)]],,$Increasing,$],[$Cash at Bank,Increasing,,$],[$Discount Allowed,,Increasing,$],[$Interest Revenue,,Increasing,$],[$Office Furniture,,Decreasing,$],[$Accounts Receivable,,Increasing,$],[$Capital$,,$Increasing,$],[$Purchases$,,$Increasing,$],[$Accounts Payable,,,$]]$