You are asking the wrong question. In business or accounting terms, an account is a financial record of something that is expressed in money. For example, property you own, such as land or a bank account, obligations you owe, such as notes payable of mortgages, or your interest in a business, such as your share of a partnership, called capital. Every account has either a debit or a credit balance, and every account may be debited or credited, depending on what kind of transaction the account is involved in.
Accounts that represent things you own are called assets, and they have debit balances. When they increase, they are debited, which increases the balance, and when they decrease they are credited, which reduces the account balance. Accounts that represent obligations you owe to others, such as you obligation to pay your electric bill, car payment, or mortgage are called liabilities. Liability accounts normally have credit balances. When you make your car payment you obligation decreases, and this id recorded in the liability account as a debit. When you increase your obligation, such as borrowing money, the liability account increases by recording the debt as a credit. Finally, capital accounts represent your wealth or economic well-being, and they have credit balances, which increase and decrease just like liability accounts. Increases in capital are called revenues, or gains. Decreases in capital are called expenses or losses. Therefore, expenses and losses are recorded as debits, because they decrease capital. Revenuers and gains are recorded as credits which increases capital.