debetkolumnen
Debetkolumnen, or the debit column, is a fundamental element of traditional two-column bookkeeping used in Swedish accounting and other ledger-based systems. It represents the side of a transaction used to record debit entries in a standard ledger.
In double-entry bookkeeping, every financial event is recorded with at least one debit and one credit of
Common practices illustrate the rules: purchasing office supplies with cash would involve debiting the Office Supplies
Historically, ledgers displayed these two columns side by side, with “debet” and “kredit” labeled in the local
See also: double-entry bookkeeping, kreditkolumnen, debet, kredit.