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The Scale

Debit is left · Credit is right

A great brass balance stands in the counting house. Every transaction has two halves, and they must weigh the same.

Debit and credit are not good and bad. They are not increase and decrease either. They are simply left and right.

Which side an account grows on depends on where it sits in Assets = Liabilities + Equity. Things on the left of that equation grow with a debit. Things on the right grow with a credit.

WASD to walk, mouse to look. A slip is placed in your hands. Carry it to the debit pan or the credit pan and press SPACE there. The beam tips as you load it, and levels when the entry is whole. Get one wrong and the scale will show you exactly why.

The thing that trips everyone up: when your bank says it has credited your account, money went in. That is the bank writing its own books, where your deposit is money it owes you. In your books, cash going up is a debit. Your bank statement is the mirror image of your ledger, which is why it feels backwards.