A debit is an entry on the left side of a general ledger account. Debits increase assets and expenses and decrease liabilities, equity, and revenue. Every transaction in double-entry bookkeeping has at least one debit and one matching credit of equal value.
When a UAE business receives customer cash (an asset increase), it debits the bank account and credits the revenue account. When it pays a supplier (an expense), it debits the expense account and credits the bank. Both sides of each entry must always balance.
Accurate debit entries are the foundation of clean books. When your general ledger is correct, your VAT return and corporate tax return follow naturally, reducing the risk of FTA penalties.
Our bookkeeping team handles all debit and credit entries, bank reconciliation, and ledger maintenance so you always have audit-ready accounts.
