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For bank transactions, money in is treated as a debit transaction. Where the bank owes money to the customer, the account has a positive balance known as debit balance. A debit transaction indicates an asset or an expense transaction. A debit transaction can be used to reduce a credit balance or increase a debit balance. Accounts opened with the purpose of holding debit balances are referred to as deposit accounts. Usually checks and other commercial papers are charged to deposit accounts.