http://www.accountingtools.com/double-entry-accounting
There are two columns in each account, with debit entries on the left and credit entries on the right. In double entry accounting, the total of all debit entries must match the total of all credit entries.

http://www.rubinian.com/dictionar_detalii.php?id=1306
- Rulajul debitor - totalitatea inregistrarilor facute intr-o perioada de gestiune pe partea de debit a unui cont;