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In Double-Entry Accounting Systems Generally these types of accounts are increased with a debit:
You might think of D - E - A - L when recalling the accounts that are increased with a debit.
And generally these types of accounts are increased with a credit:
You might think of G - I - R - L - S when recalling the accounts that are increased with a credit.
To decrease an account you do the opposite of what was done to increase the account. For example, an asset account is increased with a debit. Therefore it is decreased with a credit.
To increase in an account is debit and the decrease in an account is credit in generally, but the rule is : -
Increase in Assets & Expenses would be Debit and
Increase in Liabilities, Capital & Revenue would be Credit whereas
the other side would be wise-versa i.e decrease in Assets & Expenses would be Credit and decrease in Liabilities, Capital & Revenue would be Debit.
Debit Defination:
An accounting entry that results in either an increase in assets or a decrease in liabilities on a company's balance sheet or in your bank account. A debit on an accounting entry will have opposite effects on the balance depending on whether it is done to assets or liabilities, with a debit to assets indicating an increase and vice versa for liabilities.
Credit Defnation
An accounting entry that either decreases assets or increases liabilities and equity on the company's balance sheet. On the company's income statement, a debit will reduce net income, while a credit will increase net income.