Betegnelserne debet og kredit er faste bestanddele i "Det dobbelte Bogholderi" – dobbelt, fordi man altid posterer et bilag i både debet og kredit. The journal entry "ABC Personal computers" is indented to indicate that this is the credit rating transaction. It is actually accepted accounting apply to indent credit https://felixanyhr.bcbloggers.com/31110889/debet-an-overview