Our solutions
▾
Our services
▾
Sectors
▾
Company
▾
Blog
Contact
EN
▾
Français
English
العربية
Request a quote
Our solutions
▾
Our services
▾
Sectors
▾
Company
▾
Blog
Contact
EN ·
Français
·
العربية
ERP
Integrated management system
GestiumERP
Enterprise Resource Planning
GestiumAI
Artificial intelligence
CRM
Prospects & opportunities
GPAO
Computer-aided production
Accounting
General accounting
Payroll and Human Resources
Payroll & HR
GMAO
Computer-aided maintenance
After-sales service
Customer support
Fleet management
Vehicles, missions & fuel
Construction
Building and public works
Software
Specialized business solutions
GestiumGO
Quotes and invoicing
GestiumPRO
Sales management
Pharmacium
Pharmacy management
Restorium
Restaurant management
Promotium
Real estate development
GestiumLAB
Medical analysis laboratory
Mobile Applications
Management at your fingertips
Distribway
Distribution
Gestiumob
Remote management
Pharmamob
Pharmacy tracking
Inventorio
Inventory
PackNCheck
Order preparation
PackNGo
Delivery tracking
Priceway
Price display
Fidly
Digital loyalty card
Plugins & Platforms
E-commerce integrations
DeliverynGo
Delivery platform
Woosynchro
WooCommerce synchronization
WooExpress
WooCommerce plugin
Yalidine Plugin
WooCommerce plugin
ZR Express Plugin
WooCommerce plugin
Noest Plugin
WooCommerce plugin
Website Creation
Showcase, e-commerce and platforms
Showcase website
Professional and elegant online presence, modern and high-performing
E-commerce
Online store with payment and order management
Web Platform
Custom web application and business platforms
Hosting and Cloud
Secure infrastructure in Algeria
Web Hosting
Fast and reliable shared hosting
VPS Servers in Algeria
Locally dedicated virtual private servers
SSL Certificate
Secure your website with HTTPS
Artificial intelligence
Custom agents and automations
Custom AI agents
Smart assistants connected to your tools
Process automation
Workflows and integrations between your software
Tax forms
G series forms to fill in and print online
G No. 12
Provisional IFU declaration
G No. 12 Bis
Final IFU declaration
G No. 13
IRG - Profits of non-commercial professions
G No. 17
Capital gains on real estate disposal
Tax regularization
Exceptional voluntary scheme (Finance Act 2026)
Debt clearance
Cancellation of tax debts (art. 122, Finance Act 2026)
All forms
Complete list of available forms
Our company
About us
Our history and values
Team
The people behind CIRTASOFT
Careers
Join our team
Ethics and compliance
Our commitments and standards
Partners
Our partner network
Terms and conditions
Our terms of sale and conditions of use
Privacy and Data Protection
Data protection policy
FAQ
Frequently asked questions
Industry & Manufacturing
Manufacturing and processing
Manufacturing industry
Food industry
Production & processing
Building materials
Textile
Health & Pharma
Medications and medical analysis
Pharmaceutical
Parapharmaceutical
Pharmacy
Analysis laboratory
Optician
Trade & Distribution
Retail, wholesale and logistics
Import & Export
Wholesale
Retail
Hypermarket
Minimarket
Food Service & Hospitality
Restaurant, fast-food and cafeteria
Food service
Restaurant
Fast-food
Cafe and cafeteria
Hotel
Services & Others
Consulting, real estate, marketing
Accounting firm
Consulting firm
Real estate developer
Advertising agency
Marketing agency
Home
›
FAQ
›
Debit
Glossary
What is a debit in accounting?
Debit
is the left side of an accounting account.
Operating Rules
Expenses
and
assets
increase on the debit side
Revenue
and
liabilities
decrease on the debit side
To learn more:
Credit
Accounting journal
General ledger
Back to FAQ
Related
Related Questions
What is accounting?
What is accounting software?
What is general accounting?
What is analytical accounting?
What is an asset in accounting?
What is a liability in accounting?
What is an accounting journal?
What is a credit in accounting?
What is stock in accounting?
What is cash flow in accounting?
What are expenses in accounting?
What is revenue in accounting?
Articles to read on our Blog
CIRTASOFT Celebrates 20 Years: 2 Decades of Innovation Serving Algerian Businesses
July 2, 2025
Value Added Tax (VAT) in Algeria: Rates, Legislation, and Obligations
February 4, 2023
Steps for Choosing a Freelance Graphic Designer
December 7, 2024
Simplify Your Pharmacy Management with Pharmacium, the Made-in-Algeria Software
January 17, 2025
Vocational Training Tax and Apprenticeship Tax
October 27, 2025
Accounting in the Age of Artificial Intelligence: Toward a New Revolution in the Profession
April 25, 2025
×
Confirm your subscription
Name
*
Email address
I agree that my personal data may be shared with CIRTASOFT for commercial prospecting purposes.
I agree to receive communications from CIRTASOFT.
Cancel
Confirm
Thank you! You have been successfully subscribed to our newsletter.
×
Confirm your subscription
Name
*
Email address
I agree that my personal data may be shared with CIRTASOFT for commercial prospecting purposes.
I agree to receive communications from CIRTASOFT.
Cancel
Confirm
Thank you! You are now subscribed to our newsletter.