debetataan

Debetataan is a term used in accounting, particularly in Indonesian-language financial contexts, to describe the act of recording a debit entry in a ledger or journal. It is associated with the debit side of double-entry bookkeeping, which typically increases assets and expenses or decreases liabilities and equity, depending on the nature of the transaction.

In practical terms, to debetataan a transaction means recording the debit aspect of a journal entry. This is always done alongside a corresponding credit entry on the opposite side of the ledger to maintain the balance required by double-entry accounting. The debit entry is the left side of a T-account, while the credit entry sits on the right.

Common usage involves describing the action taken when a debit is posted. For example, when a company purchases office supplies with cash, the accounting entry would debit Office Supplies and credit Cash. The description of this action might be stated as debetataan the Office Supplies account or simply debetataan the debit side of the transaction.

Related terms in Indonesian accounting include debet (debit) and kredit (credit). The verbs commonly used to indicate performing the entries are debetkan (to debit) and kreditkan (to credit). Debetataan, while not always standardized in formal textbooks, appears in practice as a way to refer to the process of initiating or recording a debit.

See also: debet, kredit, buku besar, jurnal akuntansi.