debit side

• Côté gauche d'un compte ou d'un livre de comptes, où sont enregistrées les augmentations d'actifs ou de charges et les diminutions de passifs, de capitaux propres ou de produits.

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.

   Côté débit

   • 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.