*DO NOT MERGE: While double-entry accounting requires that every debit have an equal credit to maintain the equality of the accounting equation, the action of debiting, (or charging) an account, (i.e., posting to the left side of the account) is not the same as crediting an account, (i.e., posting to the right side of the account). One should not conflate "left" and "right," or, for that matter "debit" and "credit." Although they are mirror image concepts, they are different; and, therefore deserve separate treatment. To combine the two articles is to invite and foster confusion.