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Sinonimi: debit entry
ETYM Latin debitum what is due, debt, from debere to owe: cf. French débit. Related to Debt.
An accounting entry acknowledging sums that are owing; SYN. debit entry.
1. A record of an indebtedness; specifically; an entry on the left-hand side of an account constituting an addition to an expense or asset account or a deduction from a revenue, net worth, or liability account.
2. The sum of the items entered as debits.
3. A charge against a bank deposit account.
4. Drawback, shortcoming.
Account of payments owed; usually the left side of a financial statement.