debit side

• Die linke Seite eines Kontos in der Buchhaltung, auf der Zugänge bei Aktivkonten und Aufwendungen sowie Abgänge bei Passivkonten, Eigenkapital und Erträgen verbucht werden.

The left-hand side of an accounting ledger where increases in assets or expenses and decreases in liabilities, equity, or revenue are recorded.

1. Accounting entryC1formal

   The left-hand side of an account in double-entry bookkeeping, representing an increase in assets or expenses and a decrease in liabilities or equity.

   Sollseite

   • All purchases are recorded on the debit side of the ledger.
   • The accountant entered the new equipment cost on the debit side.
   • Check the debit side to see if the transaction was recorded correctly.