Mike,

The first chapter or two of the Tutorial and Concepts guide 

https://www.gnucash.org/docs/v3/C/gnucash-guide/index.html may help with
getting this straight. 

Wikipedia also has quite good articles on double entry accounting, the
accounting equation and debits and credits.

https://en.wikipedia.org/wiki/Double-entry_bookkeeping_system
https://en.wikipedia.org/wiki/Debits_and_credits
https://en.wikipedia.org/wiki/Accounting_equation

David Cousens



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David Cousens
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