Webster's Revised Unabridged Dictionary · 1913

Debit

Debit , noun

[Latin debitum what is due, debt, from debere to owe: compare French débit. See Debt.]

A debt; an entry on the debtor (Dr.) side of an account; -- mostly used adjectively; as, the debit side of an account.

Debit , transitive verb

1.
To charge with debt; -- the opposite of, and correlative to, credit; as, to debit a purchaser for the goods sold.
2.
(Bookkeeping) To enter on the debtor (Dr.) side of an account; as, to debit the amount of goods sold.