raamatupidamiskonto vasak pool, kus kirjendatakse laekumised, võlad ja kulud antud konto järgi; summa, mis konteerides suurendab bilansi allikate osa ja vähendab kohustuste osa
money which a company owes; debits and credits - money which a company owes and money which is due to receive
an entry on the debtor (left-hand) side of an account
The accounting officer shall be responsible for managing the assets of the institution to which he belongs, for authorizing transfers between bank accounts and for conducting currency conversion operations in such a way that none of these accounts are in debit.
The accounts shall enable the general balance of the accounts to be established, i. e. the statement of all the institution's assets and liabilities accounts, including the balanced accounts with, in each case: - account number, - description, - total debits, - total credits, - balance.
