DEBIT is a record of an indebtedness; specifically : an entry on the left-hand side of an account constituting an addition to an expense or asset account or a deduction from a revenue, net worth, or liability account.
CONSUMBER BEHAVIOR is the study of individuals, groups or organizations and the processes that are used by that consumer to identify, purchase, apply and dispose of a product or service, and the study of those experiences or ideas to satisfy needs and the impacts that these processes have on the the choices that consumers or society ultimately make.
ADJUNCT ACCOUNT is an account that accumulates either additions or subtractions to another account. Thus the original account may retain its identity. Examples include premiums on bonds payable, which is a contra account to bonds payable; and accumulated depreciation, which is an offset to the fixed asset.
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