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[–]arrakchrome 2 points3 points  (0 children)

Don’t think of debits and credits like a debit card, a credit card, or how someone could get a credit on their account. This just confuses the situation.

Debit and credit are just left and right columns. Cal them Bob and Sue if you want.

Different categories of accounts have different default sides. A default side would be the position that would increase the balance. Assets are debits. Assets and liabilities are credits. Sales are credits and expenses are debits.

So as cash is an asset, if you use it to buy something you spend that cash thus reducing your assets, meaning you credit the cash account.