Betegnelserne debet og kredit er faste bestanddele i "Det dobbelte Bogholderi" – dobbelt, fordi gentleman altid posterer et bilag i både debet og kredit.Pacioli devoted one particular portion of his book to documenting and describing the double-entry bookkeeping process in use over the Renaissance by Venetian retailers, traders and bankers. This

Conversely, decreases in assets are recorded on the appropriate facet of asset accounts, and decreases in liabilities and equities are recorded within the remaining facet". Equivalent is the case with revenues and bills, what will increase shareholder's equity is recorded as credit rating since they are in the right facet of equation and vice versa