For example, say you recover $5,000 from a written-off bad debt. You debit the customer's accounts receivable account in the subsidiary ledger for $5,000 and credit the allowance for doubtful ...

A debit balance in a general ledger occurs when the total debits in an individual account are greater than ... For example, if you spend $5,000 cash to buy ... "Debit" doesn't mean debt; ...