debit — an entry recording an amount owed, listed on the left-hand side of an account

an accountant wearing glasses carefully writes an entry in the left column of a large open ledger book with a pen. The accountant points to the left side where debt amounts are traditionally recorded. A worried business owner sits across the desk looking at bills and invoices spread out between them. The stack of unpaid bills shows the money owed that needs to be recorded. The accountant's finger traces down the left column where all the owed amounts are being documented. Other office workers organize financial papers in the background around filing cabinets. an entry recording an amount owed being listed on the left-hand side of an account