A debit is not better than a credit and vice versa.
Debit simply means the left side of the T-account, and credit simply means the right side
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APPENDIX 23: A DEBIT/CREDIT ACCOUNTING SYSTEM T-account is so named for its shape:
T-Account Debit Credit
The left-hand side of the T-account is called a “debit,” and the right-hand side is termed a “credit.” The names should not be construed as denoting value. <span>A debit is not better than a credit and vice versa. Debit simply means the left side of the T-account, and credit simply means the right side. Traditionally, debit is abbreviated as “DR,” whereas credit is abbreviated “CR.” The T-account is also related to the balance sheet and accounting equation as follows:
Bal
Summary
status
not learned
measured difficulty
37% [default]
last interval [days]
repetition number in this series
0
memorised on
scheduled repetition
scheduled repetition interval
last repetition or drill
Details
No repetitions
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