---
schema_version: "1"
id: f85609840824434fc51f712f6dc2cd465e4e5b78d9462511f6e8747bad25c3d8
title: Debits and Credits
collection: admin
version: current
locale: en-us
portal_url: https://docs.salesforce.com/admin/current/en-us/sfdo/264-0-0/asl_debits_credits.md
canonical_url: https://help.salesforce.com/s/articleView?id=sfdo.asl_debits_credits.htm&release=264.0.0&type=5
source_site: help.salesforce.com
content_type: documentation
content_hash: 83810c47151c9d4a5362361d23b2229c80097513dc327c86764a8c18d3164434
description: Accounting Subledger follows specific definitions to determine debit and credit amount types.
products:
  - Education
  - Cross Cloud
release: "264"
---
# Debits and Credits

Accounting Subledger follows specific definitions to determine debit and credit amount types.

<table class="slds-table slds-table_bordered slds-max-medium-table_stacked slds-m-bottom_small " summary="REQUIRED EDITIONS"><caption>REQUIRED EDITIONS</caption> <colgroup><col style="width:100%"></colgroup><tbody><tr class=""><td class="slds-cell-wrap" style="vertical-align:top;">Available in: Lightning Experience</td></tr><tr class=""><td class="slds-cell-wrap" style="vertical-align:top;">Available in: <strong>Enterprise</strong>, <strong>Performance</strong>, <strong>Unlimited</strong>, and <strong>Developer</strong> Editions with Accounting Subledger</td></tr></tbody></table>

In accounting, the type of transaction determines how the amount impacts the debit and credit columns. Not all debit transactions are subtractions and not all credit transactions are additions.

How do you know which transactions subtract and which ones add? In accounting terms, debits increase balances for revenue and asset accounts (such as accounts receivable) and decrease balances for expense and liability accounts (such as accounts payable). And credits increase balances for expense and liability accounts and decrease balances for revenue and asset accounts.

 
| Items that Increase in the Debit Column and Decrease in the Credit Column | Items that Increase in the Credit Column and Decrease in the Debit Column |
| --- | --- |
| Expected revenue (such as pledges) | Fund accounts (such as general fund, building fund) |
| Payment methods (such as cash, credit card) | — |