formula for debits and credits in EXCEL spreadsheet
 

I am creating a spreadsheet that will post debits and credits to a balance
sheet for year end totals of funds left in accounts. Can someone provide me
with a formula that would deduct an amount from a total and/or add an amount
to that total when a credit is due to put the funds back into the total
amount. I hope this makes sense, its early and I brain is foggy.