Any entry made on the left side of the account is a debit (abbreviated Dr.), and any entry made on the right side is a credit (abbreviated Cr.). These terms are used to describe the place of entries in recording process not for “increase” or “decrease”. For example, entering an amount on the left side of an account is called debiting while crediting refers to the act of making an entry on the right side of an account. Also, if the sum of the left side exceeds the sum of the right side of an account, a debit balance occurs. other words, debit balance shows the difference between total amounts of the left and the right side where debit amount exceeds the credits. In reverse situation, when the credit amount exceeds the debits, credit balance occurs. Credit balance shows the difference between total amounts of the right and the left side where credit amount exceeds the debits.