Cash is neither considered Debit or Credit. There are three basic categories of accounts, accounts will fall under (generally) either Assets, Liabilities, or Owners Equity (aka Stockholders Equity).
The term Debit and Credit, literally translated mean, Debit = Left side:Credit = Right side, in double entry accounting.
Assets will increase with a debit and decrease with a credit.
Liabilities and Owners Equity will increase with a credit and decrease with a debit.
If you "receive" cash, you debit the cash account. If you "pay out" cash, you credit the cash account.
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