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