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Debit

CATEGORY

Accounting and Audit

Definition

In accounting, a debit refers to an entry made on the left side of a ledger account to record an increase in assets, expenses, or losses, or a decrease in liabilities, equity, or income. Debits are used to record transactions that involve the receipt of assets, the payment of expenses, or the reduction of liabilities. Debits are typically indicated by positive amounts and are opposite to credits in double-entry bookkeeping, which represent decreases in assets or increases in liabilities and equity.

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