debian source == original source. How ?

[Ionutz Borcoman <borco@borco-ei.eng.hokudai.ac.jp>]

Hi,

To train myself, I am packing one of my own programs. I have understood
that, in the case debian_source == original_source, you can add to your
source directory tree a directory called debian and keep specific files
there.

I have 2 questions about this:
1. I am using a simple makefile, as I haven't have time to read about
automake/autoconf. My makefile has an "distclean" entry which deletes
all unusefull files and lets a clean src directory. It deletes the
binary executable also. Do I have to delete any files from debian
directory. Should I put this in my Makefile ?
2. I have a NEWS file which keeps track of the latest changes. The
debian has the changelog. Do I have to duplicate the entries from NEWS
to the changelog ? Is it enough to keep them in NEWS and increment only
the version number of changelog ?

TIA,

Ionutz