Difference between revisions of "Debit"
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| − | [[Debit]] (alternatively known as [[debit entry]] and commonly abbreviated [[Dr]] because of Latin ''debere'') is any entry into [[financial book]]s that either increases [[resource-origin account]]s or decreases [[claim-origin account]]s. Any [[journal entry]] contains at least one [[ | + | [[Debit]] (alternatively known as [[debit entry]] and commonly abbreviated [[Dr]] because of Latin ''debere'') is any entry into [[financial book]]s that either increases [[resource-origin account]]s or decreases [[claim-origin account]]s. Any [[journal entry]] contains at least one [[debit entry]]. |
Revision as of 02:11, 13 December 2018
Debit (alternatively known as debit entry and commonly abbreviated Dr because of Latin debere) is any entry into financial books that either increases resource-origin accounts or decreases claim-origin accounts. Any journal entry contains at least one debit entry.
