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Confusion between debtor/creditor
Re confusion debtor/creditor, it may help to recall the latin. See the first line of the "Debit" article (quoted below):
- Debit and credit are formal bookkeeping and accounting terms that have opposite meanings and come from Latin. Debit comes from debere,
- which means "to owe". The Latin debitum means "debt". Credit comes from the Latin word credere, which means "to believe".