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Debit means reduce from account. so its reduce "by". credit means u r adding " to" the account. Hence its "to".
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Sorry, my friend these words are used for no particular meaning. There is no meaning of 'by' and 'to' with debit and credit. These are only used. Do not get confused. 

*******   this is written in T.S. Grewal's and my teacher also told this.
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so, u say there is no relation to prefixes TO n BY with debit n credit. am i right?
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