What is entri. Baought furniture from ram 

since furniture is an asset we are bringing in - debit asset while they increase in value, likewise ram is a creditor and thus a he comes under personal account where we always debit the receiver and credit the giver..

therefore Furniture account should be debited (since it is increasing in value)and in the next line ram account should be credited since he is the giver. 

hope you got it.

Furniture a/c --------------- Dr.

Ram a/c ....................Cr