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