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, raamatupidamiskonto vasak pool, kus kirjendatakse laekumised, võlad ja kulud antud konto järgi; summa, mis konteerides suurendab bilansi allikate osa ja vähendab kohustuste osa