Under the double-entry system of accounting, a debit is always a negative entry.

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In the double-entry system of accounting, a debit denotes an increase in an asset or expense account, and it is not necessarily a negative entry. Conversely, a credit denotes an increase in a liability, equity, or revenue account. Therefore, debits and credits are not inherently positive or negative, but rather they represent opposite effects on different types of accounts.

Under the Double-Entry System of Accounting, a Debit Is Always