Debits and Credits - AccountingBaskerville, P. (2009, March 17). Debits and Credits - Accounting. Retrieved from the OpenStax-CNX Web site: http://legacy.cnx.org/content/m20547/1.1/
"Debits and Credits are at the very heart of the 'double entry bookkeeping' that has been the foundation stone on which the financial world's accounting system has been built for well over 500 years."