The meaning of the above. Debit with the amount added to the left side of the account. the records will result in account an asset or expense account increase. the capital account or revenue account debt is reduced. for cerdit will be recorded along with the right amount of the account. the record will result in capital account or revenue account debt increase. the assets or accounting costs will be reduced. The difference between the total amount of the debit. and the total amount of each account is called the credit balance in the account or the account balance (account balance) which is divided into two types.