# Debit

> Debit — The left column. It increases assets and expenses, and decreases liabilities, equity and revenue.

Source: https://lopifi.com/glossary/debit
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is debit?** In accounting, debit means the left column. It increases assets and expenses, and decreases liabilities, equity and revenue.

## Words this system refuses for it

- positive
- plus
- money in

- **Category:** Foundations
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [journal-entry](https://lopifi.com/md/components/journal-entry), [ledger-table](https://lopifi.com/md/components/ledger-table), [trial-balance](https://lopifi.com/md/components/trial-balance)
- **Related:** revenue, equity