Debittejä

Debittejä is a Finnish accounting term used to refer to debit entries in bookkeeping. It denotes items recorded on the debit side of accounts within a double-entry system.

In double-entry bookkeeping, every financial transaction affects at least two accounts: one or more debit entries and one or more credit entries. Debits typically increase assets and expenses and decrease liabilities and equity; credits have the opposite effects. Debittejä, as the plural form of debit entries, represent the left-hand side entries that reflect such changes in accounts.

Common contexts for debit entries include purchases of goods or services, asset acquisitions, and the recognition of expenses. For example, when a company buys office equipment for cash, the entry includes a debit to Equipment (debittejä) and a credit to Cash. If the purchase is made on credit, the debit remains to Equipment while the credit goes to Accounts payable. In ledgers, debit entries are recorded on the left side of T-accounts.

In Finnish accounting practice, debittejä appear in journals and ledgers and are used to describe multiple debit entries in a single transaction or across transactions. The term is part of standard Finnish accounting vocabulary and is commonly found in financial documents and educational materials.

Etymology and related terms: the concept derives from Latin debetum and is reflected in Finnish accounting terminology as debetti or debitti, with debittejä serving as the plural form used in prose or lists.