debit side

• Левая сторона бухгалтерской книги, где записываются увеличения активов или расходов и уменьшения обязательств, капитала или доходов.

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.

   Дебетовая сторона

   • 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.