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  2. Desi Namu - Wikipedia

    en.wikipedia.org/wiki/Desi_Namu

    Desi Nama (Hindi: देसी नामा, romanized: desi nama, lit. 'Indian bend' also: "Jama Nama" - from Persian Jam` Nama meaning "Summing Book") or Vahi Padhati (Hindi: वाहीपद्धति, romanized: vahi padhati, lit. 'book method') is the traditional accounting system

  3. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    A decrease to the bank's liability account is a debit. From the bank's point of view, when a credit card is used to pay a merchant, the payment causes an increase in the amount of money the bank is owed by the cardholder. From the bank's point of view, your credit card account is the bank's asset. An increase to the bank's asset account is a debit.

  4. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Debits and credits are numbers recorded as follows: Debits are recorded on the left side of a ledger account, a.k.a. T account. Debits increase balances in asset accounts and expense accounts and decrease balances in liability accounts, revenue accounts, and capital accounts. Credits are recorded on the right side of a T account in a ledger ...

  5. Debit (disambiguation) - Wikipedia

    en.wikipedia.org/wiki/Debit_(disambiguation)

    A debit is one side of an entry in double-entry bookkeeping, reflecting the amount taken out of an account. Debit may also refer to: Finance and accounting

  6. Bank account - Wikipedia

    en.wikipedia.org/wiki/Bank_account

    On the other hand, a bank can lend some or all of the money it has on deposit to third parties. Such accounts, generally called loan or credit accounts, are subject to similar but reverse principles of a deposit account. In accounting terms, a loan account is an asset of the bank and a liability of the borrower.

  7. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

  8. Electronic funds transfer - Wikipedia

    en.wikipedia.org/wiki/Electronic_funds_transfer

    Electronic funds transfer (EFT) is the transfer of money from one bank account to another, either within a single financial institution or across multiple institutions, via computer-based systems. The funds transfer process generally consists of a series of electronic messages sent between financial institutions directing each to make the debit ...

  9. Direct debit - Wikipedia

    en.wikipedia.org/wiki/Direct_debit

    A direct debit or direct withdrawal is a financial transaction in which one organisation withdraws funds from a payer's bank account. [1] Formally, the organisation that calls for the funds ("the payee") instructs their bank to collect (i.e., debit) an amount directly from another's ("the payer's") bank account designated by the payer and pay those funds into a bank account designated by the ...