Every day we make a variety of purchases,we pay utilities. Sometimes we attend exhibitions, restaurants and other entertainment venues. As a rule, we also get to work in most cases either by public transport or by our own car. That is, again, we pay for gasoline and use of equipment. Without knowing it, we are daily confronted, even if at a basic level, with the basics of accounting. At the same time, the basic concepts that a person deals with are the terms “debit” and “credit”. Our compatriots are more or less familiar with the latter definition. But what is debit - is not all. Let's try to understand this term in more detail.
The phrase "accounting debit" is often used inprofessional speech and activities of economists, businessmen, various financial organizations and financial institutions. In order to understand in more detail the nature of the origin and the purpose of using this definition, let us turn to history. In modern Russian, a huge number of borrowed words are used. One of these is the term "debit". He came to us from German. Although the word takes its origins in the Roman Empire. Its initial form is the definition of Debitum (Latin), which means “duty”. A shorter form - debet - specifies this concept and translates as "he should." It is noteworthy that the prefix de is highlighted in this word. Based on the Latin grammar, this short part means a decrease, a reduction. The second half of the term is translated as “estate” or “have”. Combining the two components and it turns out that means "debit": "reduction of cash assets."
We will make a comparison with the English language. It contains almost identical to the described term debt. Translated into the great and mighty, this concept means "duty."
In addition, the question “what isdebit "and from a physical point of view. Thus, in French, this word has become used in the sense of "expense." A certain amount of resource (oil, gas, water), which gives the source for a certain period of time, is the flow rate. Please note that the physical concept is written differently: through the "and".
Currently, the term "debit" is usedoften enough, especially in the implementation of economic settlement actions. The modern meaning of this word is fully reflected in the ongoing banking operations. Under any conditions, when it is necessary to transfer funds from a client’s account, debiting takes place, i.e. money is debited.
Consider an example.You have decided to pay the supplier for the delivered equipment. Under the terms of the contract, payment can be made by bank check. The supplier goes to the bank and gives the security to the competent person. You receive a message that the amount in "H" rubles was deposited to your account. That is, the funds were blocked for further write-off.
What is debit as an accounting concept? Each organization, regardless of the form of ownership and the purpose of its activities, is obliged to implement strictly regulated accounting policies.
As a rule, this type of activityprovides for working with two-sided tables - accounts. Each of them has its own number and name. However, the whole group of accounts is united under the general concept of “Balance Sheet”. The left part of the table is a “debit”. Accounts in accounting there are a huge amount. At the same time, depending on the type of organization, only certain of them are used.
Любой счет принадлежит к одной из трех групп "Accounting Balance". It can be active, passive or active-passive. In the first category, debit acts as a credit part. For example, the flow of materials to the warehouse from the supplier. In the organization’s accounting records, this entry (posting) will be as follows:
| Debit (dt) | Credit (Kt) |
| Materials received |
In this case, the meaning of the concept of "debit" as"Reduction of what is available" refers to the opponent. That is, the availability of materials has decreased at the supplier. And the organization is its debtor. For balance it is necessary to pay for the transfer of materials on the conditions specified in the contract.
In addition to active debit may takeopposite position. This happens when the account on which the operation is performed is passive. Consider an example: the organization took a short-term loan in the amount of 10 thousand monetary units. To account for this receipt on the organization’s accounts, an account of the transaction is determined. In this case, it is the 90th number of “Short-term loans and borrowings”.
The debit of the account reflects the receipt of funds and, in this case, we are more interested in the increased debt of the organization to the financial institution.
| Debit (dt) | Credit (Kt) |
| 10,000 e. |
If the company pays the loan, thenRecord appears on the right side. For example: the organization took a short-term loan in the amount of 10 thousand monetary units and contributed 1000 monetary units to its repayment. Then the wiring will look like this:
| Debit (dt) | Credit (Kt) |
| 10,000 e. | 1000 d. E. |
| Final balance: | |
| 9000 e. | |
That is, having received a loan from a bank, the companybecomes his debtor (she reduced the bank's property by the specified amount). In turn, paying off debt, the company performs another function. It credits a financial institution (increases its availability of funds). At the same time as this process, an organization reduces its receivables. Balance means balance. Calculate the debit of the account for a certain period of time: month, quarter, year.
Summarizing all of the above, we conclude:What is debit? The most important thing is the receipt of a record in the balance sheet of an organization. The debit of an active account means an increase in the number of received materials, cash and other valuables. The recording of these operations, as a rule, begins on the first date and ends on the last day of the reporting month. If the account is passive, then the debit shows a decrease in the organization’s funds or its increased debt to third parties. As for active operations, here the month is selected as the period.
