Jisho

×
Noun
1. debtor; debitSee also 貸し方
Noun
2. way of borrowing
Wikipedia definition
3. Debits and creditsDebit and credit are the two aspects of every financial transaction. Their use and implication is the fundamental concept in the double-entry bookkeeping system, in which every debit transaction must have a corresponding credit transaction(s) and vice versa. Debits and credits are a system of notation used in bookkeeping to determine how to record any financial transaction.
Read “Debits and credits” on English Wikipedia
Read “借方” on Japanese Wikipedia
Read “Debits and credits” on DBpedia
Other forms
借方 【かりかた】

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