1. debit (Debit) is used, said Dr. is on the left side of the equation, so the account debit, so is used to save the entry to make the left side of the equation increases or accounts list of accounts, making the right side of the equation accounts decrease. Is the increase of the assets. Reduction of liabilities and owner's equity decrease. 2. credit (Credit) to use the right side of the equation, Cr is the credit side is used to save the entry to make the right side of the equation, or increase the entry to make the left side of the equation is reduced to account for the decrease in assets. The increase of liabilities and increased equity
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