Assertion: ledger's debit | /r/HasProperty | dr
Facets:
Source sentences:
text: The change in one account is called a debit (DR), and the impact in another is called a credit (CR).
text: Whether a DR or a CR increases or decreases the account balance depends on the kind of account involved, as shown below in Exhibit 3: Debit (DR) Entry Impact Credit (CR) Entry Impact Asset acct Increases Decreases Liability acct Decreases Increases Equity acct Decreases increases Revenue acct Decreases Increases