
[Middle English debite, from Latin dēbitum, debt. See debt.]
| Debenture, Debasement, Death Tax | |
| Debit Card, Debit Memorandum, Debt |
| Debenture, Dealer (TAX) | |
| Debt, Debt Capital |
A sum charged as due or owing. An entry made on the asset side of a ledger or account. The term is used in bookkeeping to denote the left side of the ledger, or the charging of a person or an account with all that is supplied to or paid out for that person or for the subject of the account. Also, the balance of an account where it is shown that something remains due to the party keeping the account.
As a noun, an entry on the left-hand side of an account. As a verb, to make an entry on the left-hand side of an account. A term used in accounting or bookkeeping that results in an increase to an asset and an expense account and a decrease to a liability, revenue, or owner's equity account.
An accounting entry which results in either an increase in assets or a decrease in liabilities on a company's balance sheet or in your bank account.
Investopedia Says:
The opposite transaction is called a credit.
Related Links:
Learn how the CFS relates to the balance sheet and income statement as a part of a company's financial reports. What Is A Cash Flow Statement?
Follow accounting from its roots in ancient times to the profession we now depend on. Financial History: The Evolution Of Accounting
Learn about the components of the statement of financial position and how they relate to each other. Reading The Balance Sheet
Learn this easy-to-understand technique of analyzing a company's financial statements and reports. Introduction To Fundamental Analysis
Learn what it means to do your homework on a company's performance and reporting practices before investing. Advanced Financial Statement Analysis

Dansk (Danish)
n. - debet, gæld, debetkonto, gældspost
v. tr. - debitere
idioms:
Nederlands (Dutch)
debiteren/afboeken, debetsaldo/-post/ -zijde, afschrijving
Français (French)
n. - (Comm) débit
v. tr. - débiter qn (d'une somme), porter (une somme) au débit de qn
idioms:
Deutsch (German)
v. - debitieren, belasten
n. - Belastung, Soll(wert)
idioms:
Ελληνική (Greek)
v. - (οικον.) χρεώνω, φέρω εις χρέωσιν, (μτφ.) χρεώνω, καταλογίζω
n. - (οικον.) δούναι, παθητικό, χρεωστική εγγραφή, χρέωση, οφειλή
idioms:
Italiano (Italian)
addebitare, addebito, debito
Português (Portuguese)
v. - debitar
n. - débito (m)
idioms:
Русский (Russian)
вносить в дебет, дебет
idioms:
Español (Spanish)
n. - débito, debe, pasivo, característica indeseable
v. tr. - cargar en cuenta, debitar
idioms:
Svenska (Swedish)
v. - debitera
n. - debit
中文(简体)(Chinese (Simplified))
借方, 借, 记入借方
idioms:
中文(繁體)(Chinese (Traditional))
n. - 借方, 借
v. tr. - 記入借方
idioms:
한국어 (Korean)
n. - 차변
v. tr. - 차변에 기입하다
日本語 (Japanese)
n. - 借方, 借方記入, 不都合
v. - 借方に記入する
idioms:
العربيه (Arabic)
(فعل) يقيد دينا (الاسم) المدين, الدين, المبلغ المطلوب منه
עברית (Hebrew)
n. - חיוב, צד החובה של חשבון-בנק, רישום בצד החובה של חשבון-בנק
v. tr. - זקף לחובת-, חייב
If you are unable to view some languages clearly, click here.