+"Debit" signifies an entry, typically on the left side of a [T-account](/wiki/T-account), that increases assets or expenses, and decreases liabilities or equity. It is the counterpoint to [Credit](/wiki/Credit) in double-entry bookkeeping, balancing the flow of funds.
+## See also
+- [Account](/wiki/Account)
+- [Bookkeeping](/wiki/Bookkeeping)
+- [Transaction](/wiki/Transaction)
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