=================================================================== RCS file: /cvs/pta/pta-glossary.7,v retrieving revision 1.3 retrieving revision 1.4 diff -u -p -r1.3 -r1.4 --- pta/pta-glossary.7 2020/10/18 12:02:28 1.3 +++ pta/pta-glossary.7 2021/12/06 15:21:02 1.4 @@ -1,4 +1,4 @@ -.\" $Id: pta-glossary.7,v 1.3 2020/10/18 12:02:28 schwarze Exp $ +.\" $Id: pta-glossary.7,v 1.4 2021/12/06 15:21:02 schwarze Exp $ .\" .\" Copyright (c) 2020 Ingo Schwarze .\" @@ -14,7 +14,7 @@ .\" ACTION OF CONTRACT, NEGLIGENCE OR OTHER TORTIOUS ACTION, ARISING OUT OF .\" OR IN CONNECTION WITH THE USE OR PERFORMANCE OF THIS SOFTWARE. .\" -.Dd $Mdocdate: October 18 2020 $ +.Dd $Mdocdate: December 6 2021 $ .Dt PTA-GLOSSARY 7 .Os .Sh NAME @@ -95,7 +95,7 @@ and the always cited in this order. A journal entry describes an elementary business transaction, in the sense that it subtracts the amount from the debit account -and adds the same amount the credit account. +and adds the same amount to the credit account. For example, when paying off a debt, the debit account would typically be a liability account (subtracting something there means reducing the debt) and the credit account would typically be an asset account,