Credit
In one sentenceThe other side of an entry or account (the left side in Arabic layouts, the right in English ones); it increases liabilities, equity and revenue and decreases assets and expenses.
Simply put
“Credit” is the name of the second side of the entry, marked “Cr” (or “To”). The total credits in every entry equal the total debits.
Revenue, liabilities and equity increase with a credit, so when you sell, the sales account is credited, and when you borrow, the loan account is credited.
Example
A business borrowed 50,000 SAR from the bank: the bank (an asset) increased, so it is debited, and the loan (a liability) increased, so it is credited 50,000 SAR.
Don't confuse it with
DebitThe opposite side, which increases assets and expenses.