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1. 
DEBIT: An entry from Thomson Gale's <i>West's Encyclopedia of American Law</i>
DEBIT: An entry from Thomson Gale's <i>West's Encyclopedia of American Law</i> (Digital - 2005) - HTML
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2. 
A concise treatise on commercial bookkeeping, elucidating the principles and practice of double entry ... By B. F. Foster.
A concise treatise on commercial bookkeeping, elucidating the principles and practice of double entry ... By B. F. Foster. by Michigan Historical Reprint Series (Paperback - Dec 20, 2005)
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Excerpt - page 86: "... One debit entry may be short-posted, and another over- posted the same amount. ..."
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3. 
Nichols\' practical book-keeping by single and double entry; with brief chapters on Commercial law
Nichols\' practical book-keeping by single and double entry; with brief chapters on Commercial law by Benjamin E. Nichols (Paperback - Jan 1, 1876)
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Excerpt - page 20: "... with the debit entries on the left side, and the credit entries on the ..."
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4. 
Mayhew's practical book keeping embracing single and double entry, commercial calculations, and the philosophy and morals of business ... By Ira Mayhew ...
Mayhew's practical book keeping embracing single and double entry, commercial calculations, and the philosophy and morals of business ... By Ira Mayhew ... by Michigan Historical Reprint Series (Paperback - Dec 20, 2005)
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Excerpt - page 41: "... it on hand. It is likewise apparent that the credit entries in the Cash account can never exceed the amount