What is the Difference between Debit Side and Credit Side

Before answer your question of " What is the Difference between Debit Side and Credit Side?" You should decide what should you are asking? There are two meaning

Q :- 1 What is the Difference between Debit Side and Credit Side of a Account

Q :- 2. What is the Difference between Debit Side and Credit Side of a Journal Entry

Ok, step by step, I answer two sub question of main question.

Q :- 1 What is the Difference between Debit Side and Credit Side of a Account?

When we pass the journal entry, we need to send it to ledger accounts. In each account of ledger, there will be two side. One is debit side and second is credit side. Debit side show all the list of amount in which this account has debited in different transaction.

 For example, we have paid rent account in each month for one year. So, if we make the Rent Account for 12 months, following will show in its debit account because rent account is debited in each month's journal entry

Rent Account

Debit Side

31st Jan. To Bank Account Rs. 10000
28th Feb. To Bank Account Rs. 10000
31st March. To Bank Account Rs. 10000
30th April. To Bank Account Rs. 10000
31st May . To Bank Account Rs. 10000
30th june. To Bank Account Rs. 10000
31st july. To Bank Account Rs. 10000
31st aug. To Bank Account Rs. 10000
30th sept. To Bank Account Rs. 10000
31st oct. To Bank Account Rs. 10000
30th nov. To Bank Account Rs. 10000
31st dec. To Bank Account Rs. 10000

If we make Bank account and its credit side for this transaction but there may be other item in each month's bank account in its credit side

Bank Account

Credit Side

1st  By Furniture (Bought ) Rs. 100000
15th  By Electricity Expenses Account (paid) Rs. 20000
31st Jan. By rent  Account Rs. 10000

Q :- 2. What is the Difference between Debit Side and Credit Side of a Journal Entry?

Actually, there is not debit side and credit side of a journal entry. We only debit and credit of two affected account in any journal entry. But for saving you from confusion of difference between debit side and credit side, we have imagine, there are two side of a journal entry.

For example, we have paid rent for the month of jan. 10000

In this transaction, rent account is the expense account. So, it is decrease of our liability. Decrease of liability will be debit. So, in journal entry, we can say, its position in debit side because when we make all the account in ledger, credit account will be debit side of rent account.

Bank account will be credited because our bank asset has decreased. So, decrease in the asset will be credited in journal entry.

Rent Account Debit 10000
Bank Account Credit 10000

In Account Equation

Asset Side ( Debit Side ) | Liability Side ( Credit Side )

Rent Account 10000 | Bank Account 10000


Rent is paid liability has decrease , So, if we will sow in liability side, we will show it as - 10000

Bank account's money transferred. It means, asset decreased. If we will show it in asset side, we will show it as -10000. That is reason, we have showed opposite side.


  1. What is the Difference between a Credit and Credit balance
  2. How to Make a Journal Entry






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Accounting Education: What is the Difference between Debit Side and Credit Side
What is the Difference between Debit Side and Credit Side
Accounting Education
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