konto vasak pool, millele tehtud kirjendite summa võrra vara konto saldo suureneb ning kohustise ja omakapitali saldo väheneb
the left side of the account, on which the balance of the asset account increases and the balance of liability and equity decreases by the amount of the entries made
Konto deebet paikneb alati vasakul, kuid tema tähendus oleneb sellest, kas on tegemist bilansi varakirjetele või kohustistele ja omakapitalile avatud kirjetega. Alati konto deebetis suureneb vara ja kulu(d) ning vähenevad kohustised ja omakapital.
The change in the account is a debit side when you increase assets because something (the value of the asset) must be due for that increase. Debit and credit signify actual accounting functions, both of which cause increases and decreases in accounts depending on the type of account. Simply using "increase" and "decrease" to signify changes to accounts won't work. Debit and credit signify actual accounting functions, both of which cause increases and decreases in accounts depending on the type of account. Simply using "increase" and "decrease" to signify changes to accounts won't work.
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