Utilize your financial knowledge, give your answer or opinion to the input question or subject . Answer format is not limited.

Account that is debited and account that is credited
I'm not sure if this is your point of confusion, but when an account is said to be debited (or credited), the words "debited" or "credited" are not referring to a type of account (such as "checking").  They are referring to an operation that is performed on an account.  The same account can be credited at one time and debited at another time.