Accounting Academy
What debit and credit actually mean, and how a business event becomes a journal entry.
Every business event changes at least two things. You sell for cash: cash goes up, and so does revenue. You buy on credit: an expense or an asset goes up, and so does what you owe. Double-entry is the bookkeeping habit of writing down both halves, every time.
Debit and credit are not "good" and "bad". They are left and right. Which side increases an account depends on what kind of account it is.
The useful question is never "what do I debit?" but "what actually happened?". Describe the event in plain language first, name the things that changed, then write the entry. That order is also how Varza Ⅰ is designed to help — it starts from the event, not the account code.
If both halves were always written, total debits equal total credits. A trial balance that foots does not prove your books are right — but one that does not foot proves something is missing.
Set up the chart of accounts, opening balances and fiscal periods, then post your first documents.
Getting started · 12 min readInvoice content, tax codes and the records to keep — with the date the guidance was reviewed.
Country guide · 11 min readHow grounding, context and approval work, and how to read the sources behind an answer.
AI guide · 7 min readCreate a workspace, import a chart of accounts and post a document. The ledger underneath is the same one that will carry you at ten times the size.
