does debit always mean an increase 
it means an increase in assets all accounts that normally contain a debit balance will increase in amount when a debit left column is added to them and reduced when a credit right column is added to them the types of accounts to which this rule applies are expenses assets and dividends the bottom linea debit is an accounting entry that creates a decrease in liabilities or an increase in assets in double entry bookkeeping all debits are made on the left side of the ledger and must be offset with corresponding credits on the right side of the ledger on a balance sheet positive values for assets and expenses are debited and negative balances are credited 