WHO IS CORRECT

Two trainee accountants were seriously arguing one day as to whether to debit or credit a transaction
concerning a receipt of cash from a customer into a bank.While one was saying that it is an asset because it increases current asset the other was saying its the customer’s money so had to be registered as a liability.Unable to come to a conclusion they met another trainee to judge them on their matter.After thinking for a while the third trainee saw that they were all logical.When the two trainee asked for his opinion HE SAID CONFIDENTLY I WOULD NOT RECORD THE TRANSACTION BECAUSE DEBIT+CREDIT= $0…………. 😆