What is the debit of an account in accounting? What is debit (and credit). Active and passive accounting accounts

When applying for a loan, bank clients see in the agreement the words: debtor, creditor. It does not require clarification that they are derived from the terms debit and credit. What are these words? Where did they come from?

Back in the Middle Ages, artisans and merchants kept barn books in which they recorded their expenses and income. Everyone recorded the turnover in the way that was convenient for him, but mostly page by page: on the spread of the book, income (expense) was recorded on one side, and expense (income) on the other. Many noted: I owe, I am owed.

This continued until the Italian Luca Pacioli, the “father” of modern accounting, proposed in his main work, in the chapter “Treatise on Records and Accounts,” to divide the page into two parts. One part, debit (literally translated from the Latin “debet” means “he must”), recorded all receipts, and the credit showed a decrease in equity.

In this case, each figure had to be written down twice: on the right and left sides of the balance. Such an entry is called a double entry and is accepted as the basis in modern accounting.

Debit is the left side of the balance sheet. Shows the amounts that the owner of the company maintaining this balance sheet should receive (or has already received) into his bank account, as well as any other receipt of material resources.

Since it is quite difficult to run a business today without borrowed funds, two types of accounts have appeared in accounting: active and passive.

Active accounts account for all the funds owned by the company, while passive accounts account for their sources (authorized capital, loans, etc.). Therefore, active accounts show the movement from credit to debit.

Here, debit shows the growth of property (raw materials, supplies, equipment, money in the cash register or in bank accounts, etc.). On passive ones, on the contrary, from debit to credit, which means a reduction in the company’s debt to the supplier of goods, the bank (loan repayment), etc.

What is a loan

The term "credit" has Latin roots. Translated from Lat. "creditum" means "debt", "loan". In modern Russian it is used in four meanings. It all depends on which syllable is stressed. If we say credit, then we mean financial relations:

• A certain type of economic relationship when some value (money or property) is transferred to another person on the basis of repayment. A good example is a bank loan to its client;
• Expenses of the enterprise (firm), the amount of cash deductions, the amount of the loan (credit money) issued by the bank to the borrower.

When the stress is on the first syllable - credit, the word is used:

• In accounting. Represents the right side of the balance sheet, where the company's liabilities are reflected;
• In modern education systems in the West. Means credit (used in the Carnegie credit system).

What role do they play?

Debit and credit are the fundamental elements of modern accounting. Thanks to these two terms, the manager (owner) of an enterprise (organization) has the opportunity to:

• Promptly receive objective and accurate information about the economic processes occurring in the structural unit in which accounting is maintained. The data obtained allows us to make certain management decisions aimed at stabilizing the operation of the enterprise;
• Find reserves for the growth of the organization’s property (monetary) assets;
• Show the results of business activities (profit or loss) to determine the tax base;
• Present financial reports to potential investors, partners, financial institutions when applying for loans;
• Audit, which is important for regulatory authorities, as well as when placing securities (shares) on trading platforms (exchanges).

If we describe what debit and credit are in simple words, for dummies, then debit shows the receipt of funds at the disposal of the organization. Sources of income can be:

• payment for products sold or services provided;
• return of funds issued in the form of a loan;
• receipt of raw materials and materials;
• acquisition of fixed assets: machinery, machine tools, equipment, etc.

Credit (not to be confused with loans issued by credit institutions) is a company’s expenses. They consist of:

• costs of raw materials, supplies, electricity and heat;
• wages for workers and management personnel;
• transportation costs;
• amounts returned to the bank for loans and interest on them;
• costs of servicing bank accounts;
• taxes and various fees.

The concept of double entry in accounting

Double entry is a special technique for modern accounting. It consists of reflecting all transactions simultaneously on both credit and debit. The accounts posted should show how much went out in one place and how much came in in another. This allows economists conducting an analysis of the financial and economic activities of the reporting enterprise to see the paths of inflow and outflow of funds.

In this case, the basic rule of double entry is the principle of equality of the left and right sides of the balance at any time - the amount of debit entries must converge with the amount of credit entries. This says two things:

1. Entries for debit and credit must be made simultaneously and the amounts must be the same. Therefore, changes in both parts of the balance sheet do not violate the equality of assets and liabilities;
2. If there is no balance, there is an error in accounting. To eliminate the error, the debit and credit entries are reconciled.

This accounting method allows the financial position of the company to be reflected through the balance sheet.

Usage example

The use of debit and credit in accounting can be illustrated with a specific example.

Limited Liability Company (LLC) "Cascade" purchased components for the main production in the amount of 40,000 rubles. Payment was made from the current account by payment order. After 4 days, the materials arrived to the buyer. In this case, the wiring will be as follows:

1. On the day of payment, the accountant is obliged to write down in the chart of accounts: Credit 51 (current account) 40,000 rubles, the company’s assets have decreased, Debit 60 (settlements with suppliers) 40,000 rubles. – the recipient of the money owes Cascade LLC materials for the transferred amount;
2. On the day the materials are received, the accounting department makes the following entry: Credit 60 (settlements with suppliers) 40,000 rubles. – the supplier paid the company, Debit 10 (materials) 40,000 rubles

From the above records the following conclusions can be drawn:

• at any given time, the company's assets were equal to its liabilities;
• the supplier carried out mutual settlements with Cascade LLC, as evidenced by the entry: Debit 60 in the amount of 40,000 rubles, Credit 60 in the amount of 40,000 rubles;
• There was a change in the structure of the company's assets - the current account decreased by 40,000 rubles, but the cost of materials increased by the same amount.

What does it mean to “reconcile debit with credit”

Everyone has probably heard this expression more than once. However, not everyone knows what it is.

We have already discussed above what debit is and what credit is, as well as the essence of double entry. Therefore, the expression is briefly explained as follows: the amount of debit turnover for each account, taking into account carryover balances, must necessarily coincide with the amount of credit entries. This means that there must be a balance between the expenditure and receipt of funds at any given time in the system of accounts. If this is not the case, there has been an error in accounting.

For example, at the beginning of the month, account No. 10 (materials) had a balance of 22,000 rubles. This is a classic debit. Within a month, materials were received in the amount of 91,000 rubles. – this is the amount of transactions for the month. The total by the end of the reporting period should be 113,000 rubles. However, within a month, materials worth 104,000 rubles were sent to production, as evidenced by the amount of loan transactions.

If the financially responsible person submitted a report on the balance in the warehouse of materials in the amount of 9,000 rubles, then all operations were performed correctly and the debit balance is 9,000 rubles. If the balance is higher, then there is clearly an accounting error. If the balance is lower, then there are two possible reasons:

• Accounting error;
• Theft of materials from the warehouse. In such cases, to obtain a balance, the amount stolen is withheld from the accountable person, resulting in assets still equaling liabilities.

What is balance

The most interesting part in accounting is calculating profit or loss. We talk all the time about equality between the left and right sides of the balance sheet. How much came to the company during the reporting period, so much should go out. Otherwise, the records were kept unreliably. Where will the profit come from so that the balance between Debit and Credit is maintained?

The answer is the balance (from Italian: saldo - balance) of the balance sheet. It represents the difference between income and expenses for the reporting period.

The excess of income over expenses gives profit. If the calculation gives a negative result, we receive losses. To maintain equality between the left and right sides of the balance sheet, the accounting system has entry No. 99 (profit or loss). This is how equality is maintained.

In the 90s, when the Soviet Union collapsed and enterprises were not privatized, there was a common phrase among accountants: “balance-buldo,” where the bulldo showed the excess of income over expenses and went into the pockets of management. But the phrase “balance-maldo” spoke of losses.

Airplane is a slang term for the most convenient form of withdrawing balances. It is a cross with a horizontal stripe raised to the top of a vertical line, which resembles a stylized airplane figure. Looks like that:

Debit and credit

Debit And credit- standardized methodological accounting techniques. They reveal the possibilities of economic processes and their direction, and they also set boundaries for these possibilities.

Debit- left side of the ledger account. For active and active-passive accounts, an increase in debit means an increase in the property or property rights of the organization. For passive accounts, an increase in debit means a decrease in the organization's own funds (sources). Comes from Lat. debet, which means "he must". The Latin word for this term is debitum - “debt”.

Credit- the right side of the ledger account. For active and active-passive accounts, an increase in credit means a decrease in the value of property or property rights of the organization. According to passive accounts, an increase in credit means an increase in the organization's own funds (sources).

There are two types of accounts: active and passive. Passive means borrowed funds; active - placed funds of a company, enterprise or bank. For active accounts, debit is income, credit is expense. For passive ones, credit is income, debit is expense.

Basic information

The left side of the accounting account, denoting (to simplify somewhat) the property or property rights of the enterprise in the context of the facts recorded in the account.

There are concepts debit balance invoices for a certain date and debit turnover accounts for a certain period of time.

Debit balance- monetary assessment of the value of property or property rights of an enterprise recorded in the account at a certain point in time.

Debit turnover- the total monetary value of all business transactions over a period of time that led to an increase in property/property rights or a decrease in the source of property formation, which are recorded on the account in question.

In active accounts, funds move from credit to debit.

In passive accounts, funds move from debit to credit.

Strictly speaking, when reflecting business transactions, debit turnover in active accounts means an increase in the amounts taken into account (active accounts usually take into account the property or property rights of the enterprise or costs). Debit turnover in passive accounts means a decrease in the amounts taken into account (passive accounts usually take into account revenue and various types of debt of the enterprise).

Frequently used term debit posting has no independent meaning; the debit of a transaction means the debit of the account that the transaction affects.

The table below indicates on which side this or that article increases or decreases (at the moment):

Notes

Links

• // Encyclopedic Dictionary of Brockhaus and Efron: In 86 volumes (82 volumes and 4 additional ones). - St. Petersburg. , 1890-1907.

Wikimedia Foundation. 2010.

See what “Debit and credit” are in other dictionaries:

magazine "Debit and Credit"- magazine "Debit and Credit" (1914) Monthly reference magazine of finance, trade and industry, published in St. Petersburg. Its publisher was V.I. Riedel. The ideas of the magazine "Debit" were taken as a basis: exposing... ... Technical Translator's Guide

MAGAZINE "DEBIT AND CREDIT"- (1914) monthly reference magazine of finance, trade and industry, published in St. Petersburg. Its publisher was V.I. Ridel. The ideas of the magazine Debet were taken as a basis: exposing criminals and debtors. Only six came out in a year... ... Great Accounting Dictionary

Accounting Key concepts Accountant Accounting Revolving balance sheet General ledger Credit Debit Cost Double... Wikipedia

- (lat. he believes) 1) in accounting means: “I must”, or “I have to issue” 2) the right expense page in the accounting books. Dictionary of foreign words included in the Russian language. Chudinov A.N., 1910. CREDIT 1) the ability to borrow money,... ... Dictionary of foreign words of the Russian language

Ushakov's Explanatory Dictionary

1. CREDIT [re], credit, husband. (lat. credit he believes) (thumping). The account of a person or institution lending something; ant. debit. Debit and credit. 2. LOAN, loan, husband. (lat. creditum debt). 1. units only Commercial trust; provision of goods... Ushakov's Explanatory Dictionary

credit- and credit. In meaning “account of debts and expenses” credit. Debit and credit. In meaning “providing valuables (money, goods) on credit; confidence; a sum of money released for something" loan. Issue goods on credit. Use credit. Loans for... ... Dictionary of difficulties of pronunciation and stress in modern Russian language

Credit- (Credit) A loan is a transaction for the transfer of material assets on loan. The concept of a loan, types of loan, registration, conditions and issuance of a loan Contents >>>>>>>>>>>> ... Investor Encyclopedia

Accounting Key concepts Accountant Accounting Trial balance General ledger Debit Cost Double entry Standard methods Cash and cumulative methods RAS / IFRS Financial statements Bu ... Wikipedia

- one of the sides of the accounting account. The debit of an active account is an increase in funds, a passive account is a decrease. Accounting accounts - a table of parts: debit on the left, credit on the right side.

Description of debit in simple words

A debit is what is owed to us. That is, if I am the owner of a company, then debit is the money that comes in cash or into my bank account. These are also the funds that are already in the accounts.

Debit and credit - information from Wikipedia

Types of debit accounts

Accounting accounts are divided according to economic content:

• main account - accumulation of information with the movement of property and capital of the organization, its settlements with debtors and creditors;
• regulatory account - the cost of accounting items reflected in the main subsection;
• operational - reflection of the costs of business operations in the process of production and sale of goods and services;
• financial-resulting account - the results of a comparison of income and expenses associated with their receipt.

Debit structure

Accounting systematizes various operations using accounts, taking into account the sources of their information. Debit accounts consist of several sections.

1. - information about the existing assets of the enterprise related to fixed assets and their movement. Included are intangible assets and transactions associated with their construction, purchase and disposal.
2. Industrial inventories - information about available items of labor for processing, use in production or economic needs. The actual price of inventories is the purchase cost, transportation and storage price in warehouses.
3. Production costs are expenses related to the type of activity of the enterprise, except for sales of goods. Costs are divided:
4. Direct - expenses related directly to the results of the company's activities: salaries, maintenance of the company's production facilities.
5. Indirect - costs associated with maintaining the operation of the enterprise: maintaining the legal department, personnel, accounting.
6. Finished products - information about the movement of manufactured goods. The nomenclature, work performed and services provided are recorded.
7. Cash - information about the company’s finances in national and foreign currencies at the cash desk and in the accounts of the enterprise. Securities and other payment documents are taken into account.
8. Settlements of the company with legal entities and individuals.
9. Capital - information about the organization’s funds. Capital can be of two types - own and borrowed.
10. Financial results - calculated by comparing expenses and income for the reporting period.

A bank payment card linked to the account of its holder. The card is used by the owner for purchases and cash withdrawals. Debit plastic money is equal to a deposit and is protected.

Only the personal funds of the plastic holder are stored on the debit card. There is no credit line, an amount not exceeding the account balance. But cardholders may lose money due to the deduction of fees for annual service, Internet and SMS banking.

Debit shows the amount by which the funds increase. That is, income to the organization’s cash desk plus the entire amount that the company has: assets, fixed assets and other funds.

In this article we will look at debit and credit in accounting. Let's find out what debit and credit are. Let's figure out how to determine the debit and credit of an account.

The main terms in accounting are debit and credit, since it is on their basis that all accounting is constructed and all transactions are posted to corresponding accounts. Both debit and credit are inherent in each of the accounts, since through them the main accounting mechanism is implemented - the principle of double entry.

What role do debit and credit play?

Debit and credit are the main account parameters according to which accounting is carried out. It should be noted that both the first and second are characteristics of the same account, that is, they apply to absolutely all accounting accounts. Debit refers to the left side of an account and credit refers to the right side, and their interaction results in the calculation of the balance (or total) of the account.

The main function of debit and credit is to display any economic and financial transaction on accounting accounts, and here two accounts are certainly affected, that is, the principle of double entry is implemented. In other words, if an action is reflected in the debit of one account, then it must also be reflected in the credit of another account.

Account structure and characteristics

Any accounting account is a kind of table divided into two columns - debit (left) and credit (right). The amount for any operation can be allocated either to the right or to the left column, depending on what specific action needs to be reflected.

The total of the account, that is, its balance is also displayed by debit or credit, and is designated debit or credit. Its characteristics are determined by which account the result belongs to.

As for the parameter of accounts, they can be active, active-passive and passive, depending on the category they belong to - assets or liabilities of the company.

• Active accounts are accounts that reflect the movement of the organization’s assets, that is, the placement of funds in the active part of the ledger. balance. For active accounts, the total is displayed in the debit of the account, also the increase is shown in the debit, and the decrease in the credit;
• Passive accounts are used to display the sources of capital formation of the company, as well as obligations to other persons - creditors, the state, individuals. Passive accounts always have a credit balance, reflected in the right column of the account. This balance reflects the amount of funds from which the company’s capital was formed or what obligations it has in conducting its financial and economic activities. The credit of the account reflects its increase, and the debit of the account reflects its decrease. The ending balance will also be a credit balance;
• Active-passive accounts are a rather interesting category of accounts, since, depending on the situation, they can have both a debit and a credit balance. They display both the company’s assets and the sources of its formation.

How to determine the debit and credit of an account

To determine where the account is debited and credited when carrying out any operation, it is necessary to analyze what exactly this action reflects. If it involves an increase in the company’s property, as well as receivables from other persons, then this amount should be debited to a certain account. At the same time, accounts receivable are what is owed to us.

If an action involves an increase in the company’s liabilities or an increase in its authorized (share) capital, then it is displayed on the credit of the account and acts as accounts payable. At the same time, accounts payable are what we owe.

For a more complete understanding and definition of the debit and credit of an account, you should always remember that the debit is on the left side and the credit is on the right side of the account. As for where exactly the amount for the transaction should be attributed, it should be understood that it will be simultaneously reflected in two accounts - the debit of one and the credit of the other. When performing one operation, two actions can be observed at once in two versions:

• growth of the company's assets and reduction of liabilities;
• decrease in company assets and increase in liabilities.

It should be noted that these are not the only options when an active account is correlated with a passive account in correspondence. In practice, there are other transactions, for example, they can be formed from two active accounts - this is subject to the operation recorded in accounting.

Reconciling debits with credits and identifying the result

Note that initially the account may or may not have a balance, and if there is one, it is also used in calculating the final balance. The reduction of debit and credit with the conclusion of the final balance is carried out using a simple mathematical formula, which can be presented in the following form:

S-to con. = C-beginning + Increase – Decrease

Let us derive a formula for calculating the final result for active and passive accounts. It may look like this:

Derivation of the ending balance is not just a mathematical calculation of the total amount. The ending balance is a definite statement indicating the fixation of the result, for example, “at the end of the month, the amount of funds in the bank account amounted to 1 million rubles.”

“Airplane” - a simple form of balance calculation

Almost every accountant knows what they are talking about when they talk about an “airplane” for calculating account balances. This is a simple colloquial name for the scheme that is used to determine the total of an account. Schematically, the “airplane” can be depicted in the following way:

• for active account

• for passive account

By substituting the values ​​into this “airplane” and using the mathematical formulas presented above, you can calculate the ending balance for each account.

Posting examples

The following transactions can be considered as examples of transactions:

• D-t 51 K-t 50 – cash proceeds deposited into the current account;
• D-t 10 K-t 60 – materials arrived from the supplier;
• Dt 70 Kt 50, 51 – wages were paid through the cash register or sent to salary cards.

Note that in the first example there are two active accounts, and one of them increases and the other decreases. In the second case, the active account 10 “Materials” increases, and the active-passive account 60 “Settlements with suppliers and contractors” also increases. In other words, the amount of materials at the enterprise increases, but the accounts payable to the supplier also increases.

In the third case, passive account 70 “Settlements with personnel for wages” decreases, and cash accounts also decrease. Simply put, wages owed to staff are reduced because money is spent from the cash register or current account.

Special forms of off-balance sheet accounts

In the chart of accounts, there are special accounts, called off-balance sheet accounts, for which the principle of double entry is not used. In other words, they have debits and credits, but they do not correspond with each other or with the main accounting accounts.

Receipts to the account are reflected as a debit, and write-offs as a credit. These accounts are necessary to reflect property that is not the property of the enterprise. They do not participate in the main accounting and are not reflected in the balance sheet, but rather serve to assist the accountant in reflecting specific transactions that are not typical for the organization. These accounts also have an ending balance which is calculated as:

Balance = Beginning balance + turnover according to D-tu – turnover according to K-tu

Due to the fact that these accounts are somewhat special in relation to the main chart of accounts, their balance is always debit and cannot in any way be credit.

An example of making transactions for one account with displaying the balance on it

LLC “Entrepreneur” has a balance of materials at the beginning of the month in the amount of 500 units. in the amount of 500,000 rubles. During the month of May, the company purchased an additional 100 units. in the amount of 100,000 rubles. from the counterparty Spectr LLC, paying for the purchase through a bank account. During the same month, materials were transferred to production in the amount of 300 units. in the amount of 300,000 rubles.

Corresponding entries will be presented in the following form:

• D-t 10 K-t 60 (RUB 100,000) – purchased materials were received from the counterparty;
• D-t 60 K-t 5 (RUB 100,000) – materials paid from a bank account;
• Dt 20 Kt 10 (RUB 300,000) – materials transferred for production;
• D-t 43 K-t 20 (RUB 600,000) – manufactured products are capitalized in the warehouse.

The balance (result) on account 10 “Materials” (active account) for the month of May will be calculated as follows:

Balance = 500,000 + 100,000 – 300,000 = 300,000 rub. However, not all transactions used in this action contain 10 accounts, and therefore they will be reflected in other corresponding accounts.

Debit and credit in accounting: 4 important questions about debit and credit accounts

Question No. 1. How exactly do you understand whether an account is active or passive? If, for example, there is some operation that needs to be reflected in accounting, and the attribution accounts are known, what should be put on debit and what on credit?

Answer: In order to decide which account is active or passive, you need to use the chart of accounts, which, as a rule, indicates this characteristic. In addition, you can use standard transactions and, based on them, create correspondence for the operation that needs to be carried out.

The main thing is to understand what kind of operation is being carried out and what it represents, that is, what exactly is decreasing or increasing. Based on this information, you should choose where it will be reflected - on the debit or credit of the account.

Question No. 2. Is the list of off-balance sheet accounts a strictly regulated list or is it possible to somehow adjust it?

Answer: The organization has the right to supplement the list of off-balance sheet accounts if there is an objective need for this. In the main chart of accounts, they cannot be changed; you can only adjust the subconto, that is, further decoding in the context of one account.

Question No. 3. Do you need to use the entire chart of accounts that is available in your accounting?

Answer: The organization has the right to develop a working chart of accounts, which specifically indicates which accounts it will use in accounting for its financial and economic activities. This working chart of accounts must be approved by the head of the enterprise.

Question No. 4. Where in the 1C program can you see “airplane” diagrams for accounts?

Answer: These diagrams are used by the accountant independently as additional assistance in posting information on transactions, and therefore they are not contained in 1C software products. However, the principle that is used in the schemes for calculating the final balance can be observed in various reports, for example, in account cards, balance sheets, payroll statements.

The financial budget of a large company or any Russian family consists of income, that is, cash receipts, and expenses, the cost of paying for services and purchasing goods. In accounting, these transactions are called debits and credits. In the article we will look at the key concepts of these operations, and also define what a debit account means.

Account "Debit" and account "Credit" in accounting

All business operations of an economic entity have two directions:

1. Profitable, that is, those facts of economic activity that lead to an increase in financial indicators, an increase in the material and technical base, an increase in the solvency and profitability of the enterprise.
2. Expenses that are aimed at purchasing goods, works or services necessary to ensure the life of the enterprise as a whole. For example, payment of utilities, payroll of staff, purchase of material and technical assets, fuel and lubricants and raw materials for production.

Consequently, the debit of the account is all income (receipt) transactions and facts of the economic activity of an economic entity, be it an ordinary citizen, a family or a company. A loan, accordingly, is an expense.

These concepts are widely used in accounting and are inextricably linked. Thus, the main method of maintaining accounting is to reflect business transactions using the double entry method. In simple terms, one specific business transaction in the life of an economic entity is registered in the accounting system simultaneously as a debit to one account and a credit to another. That is, the double entry method is the procedure for compiling accounting records - postings.

Debit and credit in the balance sheet

The balance sheet is not just a report that characterizes the financial performance of a company. This is a reflection of the results of the correct registration of business facts using the double entry method.

How to understand this? In other words, when registering any transaction (operation, fact) in accounting, a posting is generated that affects two synthetic accounting accounts at once. Moreover, for one, the transaction is reflected as a debit, and for the second, as a credit. As a result, the turnover according to these indicators is compared. This results in the left side of the balance sheet (assets) being equal to the right side (liabilities). If discrepancies arise between assets and liabilities, then this situation indicates the presence of accounting errors.

Balance sheet assets are monetary, property and intangible assets that belong to the company. Typically, such indicators are formed as a balance on the debit side of the account. Dt account balance - what is it? This is data on the availability of monetary, property and intangible assets of the organization. Debit turnover is an operation for the receipt of similar indicators. However, for passive accounting accounts, the exact opposite conditions apply.

Balance sheet liabilities are expenses, liabilities, as well as sources from which the company's property and assets were formed. The credit balance is the amount of debt, and the credit turnover is an expense transaction. However, this rule only applies to active accounts. If the BSC has a passive attribute, then the credit to such an accounting account is a receipt (increase).

What is a debit bank account?

The concept of “debit” from accounting is often confused with the concept of a debit current account in a bank. However, these concepts do not have significant differences. Therefore, what kind of account is a debit account?

A debit account is the account that is opened in a banking organization to place client funds. That is, the client (individual or legal entity) opens a bank account for storing, investing and spending his own money. An example would be bank deposits (passbooks) or bank cards. For example, the popular Mir salary card.

Prohibition of debiting an account - what is it?

Some bank deposits have a number of restrictions and conditions of use. One of these restrictions is the prohibition of debiting the account. When opening a deposit with a debit ban, the client simply will not be able to deposit his funds to this account. In other words, a cash account with a ban on debiting does not provide for the performance of incoming transactions.

However, some banks may temporarily block the ability to receive payments via bank cards. Such blocking may be caused by questionable transactions on account. To avoid fraudulent activities, the bank employee blocks the card. To unblock, you should contact the nearest bank office.