Terms "debit" and "credit" Refer to accounting. They are parts of accounting accounts, depending on which they indicate the arrival or consumption of funds.
Accounting accounts are divided into active, passive and mixed (actively passive). Active is called accounts that place an organization, and passive accounts with funds raised. In this regard, the debit and loan values \u200b\u200bwill be treated in different ways:- in relation to active and mixed accounts, debit is the arrival of funds, and the loan is the flow;
- for passive accounts, the receipt is called credit, and consumables - debit.
- in active and mixed accounts, it shows the increase in property and all property rights of the organization;
- in a passive account on the debit, there is an increase in obligations or a reduction in the sources of own funds of the enterprise.
The following interpretations adopted for the right side of the accounting account:
- for active and active passive accounts, the loan reflects a decrease in the property of the enterprise in monetary terms;
- in passive accounts, the loan indicates an increase in the capital of the Organization.
- active accounts reflect the movement of funds from the loan to the debit;
- passive accounts - from debit on credit;
- in the balance sheet, debit remains are indicated in the asset, and loan residues in passive.
- for the company's assets, debit turnover (positive) denotes capital gains, loan - decrease;
- in obligations, credit turnover denotes their increase;
- the positive debit of profits indicates that the company has received fewer assets compared to the obligations arising;
- a positive loan in the income article indicates the emergence of the source of assets, i.e. gaining income;
- the debit turn in expenditures speaks of costs;
- credit turnover on capital indicates its decrease due to the fact that the enterprise suffered damages.
With the help of a debit and loan state, it is possible to draw conclusions about the results of the company's activities.
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