Debit and Credit - Learning Accounting Basics

The terms 'debit' and 'credit' can be confusingsame amount is being made elsewhere at the
when learning accounting for the first time butsame time.
why is that? If you go to the bank and putThere is an easy way to figure out both debits
money into your account then teller will say, "I amand credits in accounting terms and that is to
crediting your account with X amount of dollars,"figure out the following: what did you receive and
on the other hand take money out of yourwhere did it come from. The debit is what you
account and the teller will say, "I am debiting yourreceived, and the credit is where you received it
account X amount of dollars." Plus with debitfrom, in accounting terms. So for demonstration
machines everywhere and everyone carrying atsake, let's say you bought a CD with cash you
least one credit card these two terms take on aborrowed with a Payday Loan. The CD is what
whole new meaning.you got, so it will be a debit in the accounting
Unfortunatley what we just clarified about whyworld, and the credit will be applied to the liability
the terms debit and credit are so important in theyou carry on your bank account for the exact
accounting world debit and credit, have to besame amount.
unlearned quickly. Why is that? in accounting, theThe bank can easily confuse people learning about
term debit is used to describe a bank account andcredits and debits in the accounting sense of the
that money owed are actually credit accounts -words, especially when discussing liability. For
the exact opposite of what we've been taughtinstance, when you put money in the bank, the
elsewhere.bank's liability to you increases, and since liabilities
In accounting terms, neither credits nor debits areare credits, they are crediting your account (in
'bad', but they need to equal each other in orderaccounting terms). And when the bank lowers
to balance themselves out in the end. Everytheir liability to us (by us taking money out of the
itemized transaction, no matter if it's a deposit orbank) the banks are debiting the liability account,
a bill to be paid has both a debit and credit postedfrom an accounting perspective.
in the accounting world. This is what is calledBasically it comes down to being able to figure out
'double-entry accounting' - so when you go to thewhat you got and where exactly it came from; if
bank, and the teller says, "I am crediting youryou can figure these out for every transaction,
account X amount of dollars," she is also debitingthen you've got the accounting terms of credit
an entry of a similar amount without telling youand debit down pat.
this. The same goes for when the teller tells you,This article is free to reprint provided it remains
"I am debiting your account X amount of dollars,"as is and all links are left in place.
- the accounting will show that a credit of the