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in popular usage, debit often means simply to subtract an amount from account, as in "We have debited your bank account to cover the cost of..."
In accounting and bookkeeping, however, a debit transaction ( DR) is exactly the opposite of a credit (CR) transaction: a debit is an entry that increases assets and expenses, or which decreases liabilities, owner’s equities, and revenues.
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The concise, complete guide to what belongs in a business case and why—The world's most popular introduction to business case analysis. With nearly one million copies in circulation, Essentials is also the leading trusted authority (Search Google to see citations). Clear step-by-step guidance for building a compelling case, complete with NOV, ROI, TCO, and other important financial and non financial outcomes. Available in printed, ebook (PDF), and Kindle editions. Order the printed edition online. Or, download the worlds most frequently cited business case resource today as an e-book.
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