Débitos

Débitos is the plural form of débito, a term used in Portuguese-speaking accounting and banking to refer to debit entries or debit transactions. In accounting, a débito (debit) is the left-side entry in a double-entry bookkeeping system. Its effect depends on the type of account: debits increase assets and expenses, and decrease liabilities, equity, and revenue. Debits and credits must balance in every transaction, and the overall effect of a debit depends on the account being adjusted.

In banking and payments, débito commonly denotes transactions that withdraw funds from a payer’s account. A debit card payment or a direct debit (débito automático) reduces the account balance and records an obligation or expense for the recipient. Direct debits are often used for recurring payments and bill settlements, where the payer authorizes a financial institution to withdraw funds on specified dates.

Usage varies by jurisdiction but the basic distinction remains: débito refers to the withdrawal or the debit side of an entry, while crédito refers to deposits or credits. In everyday language, débito is associated with debit card payments and automatic withdrawals, whereas crédito is associated with deposits, credits applied to an account, or income.

Examples illustrate the dual nature of débitos. If a company pays an invoice by cash, the entry is Debit Office Supplies (asset) and Credit Cash. If a direct debit settles a liability, Debit Accounts Payable and Credit Cash. In financial reporting, multiple débitos are described collectively to reflect changes in assets, expenses, or payables.