Debetpuolella
Debetpuolella is a Finnish term used in double-entry bookkeeping to refer to the debit side of an accounting entry. The name derives from the Latin debere, meaning something owed, and in Finnish accounting practice the left-hand side of a T-account is called the debetpuolella. The opposite side is kreditpuolella (credit side).
In double-entry bookkeeping, the debetpuolella has a specific effect depending on the type of account. Generally,
Common examples help illustrate the concept. For instance, buying office supplies with cash is recorded as
Debetpuolella is a standard notion in Finnish accounting textbooks, ledgers, and financial documentation. It is used