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Credit

CATEGORY

Accounting and Audit

Definition

In accounting, a credit refers to an entry made on the right side of a ledger account to record an increase in liabilities, equity, or income, or a decrease in assets, expenses, or losses. Credits are used to record transactions that involve the receipt of liabilities, the payment of equity, or the reduction of assets. Credits are typically indicated by negative amounts and are opposite to debits in double-entry bookkeeping, which represent increases in assets or decreases in liabilities and equity.

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