Thats correct with DE accounting. However I always assumed, the logic followed here is that the money has been "debited from" the INCOME account and "CREDITED to" Assets/Checkings.
My somewhat limited understanding of this is that from your perspective, an increase in your asset/cash account would be a debit.
A big confusion for me initially was that my banks always talked about crediting my account whenever money was deposited/added to my account.
I finally understood it when I realized that from the banks perspective, an increase in my account is an increase in their liability towards me; they now owe me more money. Which is why they call it crediting my account.
So now I think of it like this: an increase in an asset is always a debit, an increase in liability is always a credit.
