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What is a debit and credit accounts ( accounting)

What elements are in a debit account and what elements are in credit accounts definition.
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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 the 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 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.
A debit account is the amount of money you own through earning it from depositing.  The money in your debit account is money that rightfully belongs to you.  You can put it in a savings or withdraw money with minimal penalties.
A credit account is an account in which the bank gives you money to borrow.  Each time you use your credit account, you must pay back the money you used from that account.  Each time you use that account, you build up an interest fee added to the amount you used in that account.
A credit account should only be used during emergencies.