In Double account A. In two sides of an account

B. In Naam side of account

C. In deposit (credit) side of account

D. In Naam side of one account and deposit side of other account

In the double accounting system every transaction is recorded on two sides, both debit and credit, like if someone is buying then someone is selling. If a person buys something, he will pay money to you, then his account will be debited, and the same amount of money will be credit in sales account. When you buy some material, then buyer amount will be credited, and your cash account will be debited.