English to Polish Bus/Financial Accounting

Kontekst: Every transaction undertaken by an organisation has two effects – a debit and a credit. This is called “DOUBLE ENTRY BOOK-KEEPING”.
Debits and credits are then defined as follows:

debit: an increase in one of the accounts with a normal balance of debit or a decrease in one of the accounts with a normal balance of credit (see below)

§ Accounts with a normal balance of debit = Asset and Expenses
§ Accounts with a normal balance of credit = Equity, Revenue and Liabilities and Income