Debits and credits appear "backwards" in banking because the bank's perspective is opposite to the customer's. To a bank, your checking account is a liability (a debt the bank owes you), so a deposit is a credit to increase that liability, and a withdrawal is a debit to decrease it. From your perspective, your checking account is an asset, and a deposit increases it with a debit, while a withdrawal decreases it with a credit. Bank's perspective: A liability When you deposit money, the bank credi
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