olemus
konto parem pool raamatupidamises:
aktivakontol tähistab konto vähenemist,
passivakontol tähistab konto suurenemist

Wiktionary:
noun
8. (accounting) an addition to certain accounts; the side of an account on which payments received are entered

ülevaateid
https://en.wikipedia.org/wiki/Debits_and_credits

http://www.mybusinessed.com/accounting/pdfs/learnDebitsAndCredits.pdf

vt ka
- krediit