In Pacioli's double-entry bookkeeping, a debit entry is said to be an accounting entry that either increases an asset or expense account or decreases an equity or liability account. A credit, on the other hand, is an accounting entry that increases either an equity or liability account or decreases an asset or expense account. In a ledger account, a debit is positioned on the left, so a debit column is usually on the left side of a ledger account. The credit column, on the other hand, is on the right side of a ledger account.