I agree, it can all seem very confusing, but in my teachings I have been taught to remember the mantra Debit the account receiving the value - Credit the acccount giving the value. So when you pay money into the account you are giving value to the bank so its a CR and when you take money out of the bank the Bank is giving you value so its a DR.
Now think about this no matter what entry you are placing in your balance sheet, no matter how complex it seems and quantify who is giving the value CR and who is receiving that value DR.
The only time this seems to be a bit tricky to work out is when working with the cash book as it appears to be back to front - as a purchase would usually be a debit value as you are receiving something by purchasing it and a sales value would usually be a credit as you are giving someone else value, but because in the individual sales and purchase ledgers you would record these as I have just mentioned the opposing double entry in the cash book must be its opposite.
At least thats the way I see it so far.
PS sorry just realised how old this thread is so you've probably passed by now - but maybe it can help someone in the future.
Edited at 26 Jan 2018 03:41 PM GMT