Ahojte, vedel by mi niekto polopatisticky vysvetlit pojmy debit a credit, nasla som taketo vysvetlenie na nete a vobec mi to nedava vyznam :

Whether an increase in a given item is credited or debited depends on the category of the item. By convention, asset and expense increases are recorded as debits, whereas liability, capital, and income increases are recorded as credits. Asset and expenses decreases are recorded as credits, whereas liability, capital, and income decreases are recorded as debits.

See picture.

Ked sa znizi majetok a naklady, ako je mozne ze sa zaznamenavaju ako credit ked credit znamena navysenie. A ako je mozne ze zavazky, ZI...ich pokles sa oznacuje ako debit, to by davalo zmysel.

Z pohladu MD a D pomenovania problematiku chapem, ale pri pouzivani pojmov debit a credit sa uplne stracam.

DAKUJEM ZA RADU