Debetposten

Debetposten, in accounting, is the debit posting or debit entry recorded on the left side of a journal or ledger. It typically represents an increase in asset and expense accounts and a decrease in liability, equity, and revenue accounts.

In the double-entry system, every transaction has at least one debetpost and one kreditpost (credit posting), and the total amount of debits must balance the total amount of credits.

Debits generally increase assets and expenses, and they decrease liabilities, equity, and revenue. Conversely, credits increase liabilities, equity, and revenue, and decrease assets and expenses. This rule guides how entries are recorded across different account types.

Common examples include buying equipment with cash, which creates a debit to Equipment (asset) and a credit to Cash; or paying an invoice, which debits Accounts payable (liability) and credits Cash. A transaction can involve multiple debetposter lines across several asset or expense accounts, paired with corresponding kreditposter lines.

Terminology varies by language and region. In Nordic accounting, debetposten refers to an item on the debit side of a record, while kreditposten refers to a credit item. In practice, debetposter are the individual debit lines that, together with credit lines, document the financial impact of a transaction in the general ledger and subsidiary ledgers.