TERMIUM Plus®

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ASSET ACCOUNT [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2006-09-27

English

Subject field(s)
  • Accounting
CONT

The left-hand side of the equation, the assets only, is known as the debit side of the equation, and the right-hand side, the liabilities and equity, is known as the credit side of the equation. If an Asset account is debited, the balance in that account will be increased; if credited, the balance will be decreased.

French

Domaine(s)
  • Comptabilité
DEF

Compte de bilan dans lequel sont enregistrées au débit les augmentations d'actif et, au crédit, les diminutions d'actif.

Spanish

Campo(s) temático(s)
  • Contabilidad
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