General entries doubt of understanding

MPR Sanjay Kumar (3118 Points)

17 August 2024  
I found some entries in one University Accounts book


Republic Guyana Bank 54398 a/c Dr.

Cr. To student Mr Jelin John


Republic Guyana Bank 54398 a/c Dr.

Cr. Fees received in advance

after approval book


Dr. Fees received in advance

Cr.Mr.john Jelin


could you please explain me this journal entries why it is in debit and why it is in credit the basic understand I need