Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Financial term
|
| gptkbp:abbreviation |
Dr.
|
| gptkbp:decreasedIn |
Equity accounts
Liability accounts Revenue accounts |
| gptkbp:example |
Cash received
Purchase of inventory |
| https://www.w3.org/2000/01/rdf-schema#label |
Debit
|
| gptkbp:improves |
Asset accounts
Expense accounts |
| gptkbp:opposedBy |
Credit
|
| gptkbp:origin |
Latin 'debere' (to owe)
|
| gptkbp:recordedAt |
Left side of ledger
|
| gptkbp:relatedTo |
Accounting
|
| gptkbp:usedBy |
Accountants
Bookkeepers |
| gptkbp:usedIn |
gptkb:Double-entry_bookkeeping
|
| gptkbp:bfsParent |
gptkb:Bombino_Bianco
|
| gptkbp:bfsLayer |
6
|