[aavinash]

Which items are in debit side and which are in credit n its format

[morgaine300]

Format is irrelevant:

Assets are debits
Liabilities are credits
Equity are credits
Revenues are credits
Expenses are debits

That's the rules. They will remain that way forever, regardless of what you are doing or where you are putting them, or what format you are using. That's the normal balances. (A trial balance would involve the balances only.) That's also the increasing side of the account. But I'm not getting into actual journal entries here, so you'd need additional info for that.

The exceptions are any contra accounts you may have. Any of the five classifications can have contra accounts. These are actually negative balances and therefore are on the opposite side. The first one you'd run across would be drawing or dividend, which is equity but a debit. The next you'd run across would probably be accumulated depreciation, which is contra asset and is a credit. You'll get more as you go. If you've worked with those accounts, you probably already realize they're backwards and now you know what they're called.