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Please explain the journal entry.how it is debited and credited?

Dear Student

A journal entry is the practice of recirding of any transactions which includes both economic and non-economic transactions. 
As far as the debit and Credit under Journal are concerned, below are the basic rules:

1. Under Personal Account
Debit : the receiver
Credit : the giver

2. Under Real Account
Debit : what comes in
Credit : what goes out

3. Under Nominal Account
Debit : all expenses and loses
Credit : all incomes and gains

Regards
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debit= what comes in 
  credit what goes out
                                   
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You can use modern rules:

For Assets.
Increase in assets Dr.
Decrease in Assets Cr.

For Liabilities and Capital
Increase in Liab/Cap. Cr.
Decrease in Liab/Cap. Cr.

Income/Revenue/Gain - Always Cr.
Expenses/ Losses - Always Dr.


For definition of above mentioned terms you can refer this video:

https://youtu.be/fyhWMAovb10
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