Debit
In one sentenceOne side of an entry or account (the right side in Arabic layouts, the left in English ones); it increases assets and expenses and decreases liabilities, equity and revenue.
Simply put
“Debit” in accounting does not mean that someone owes you; it is the name of one side of the entry. The debited account is written first, marked “Dr”.
An easy rule: assets and expenses have a debit nature, so they increase with a debit. Liabilities, equity and revenue have a credit nature, so they decrease with a debit.
Example
A pharmacy bought medicines for cash for 10,000 SAR: inventory (an asset) increased, so it is debited 10,000, and cash on hand (an asset) decreased, so it is credited with the same amount.
Don't confuse it with
CreditThe other side of the entry, always equal to it in total.