locución
Definición 1
To enter an amount on the left-hand side of an account.
Fuente: Invertext
Contexto: Whether to debit or credit an account can be determined by the following guidelines: to increase an account that normally has a debit balance, it should be debited; to increase an account that normally has a credit balance, it should be credited; to decrease an account that normally has a debit balance, it should be credited; and to decrease an account that normally has a credit balance, it should be debited.
Fuente: www.woccu.org