Note of credit and of debit
 The credit note and the note of debit are supporting documents that the companies usually express to be able to realize an adjustment to a certain account of third be already for some committed error or, for the modification of the conditions that they can go so far as to generate major or a minor value of the respective account. First of all we will quote and tell how it works a note I debit; this one serves like supporting document that a company realizes the mailing to a client, in whom it is notified to him having loaded or debited in his own bank account a certain sum or value corresponding to the sent goods, for the reasons that are explained properly in the same note. This one supporting document increases the value that possesses the debt or the balance that is in the account, independently of that it is for an error in the invoicing, for the accumulation of interest in mulberry in the payment, or, for any type of circumstance that implies the increase of the balance of an account.
For his part, we must say that the note credit is the supporting document that appears in those cases where a company sends to his client some type of goods, for the purpose of providing the information of the accreditation to him in his account, of a certain value, for the concept and the reasons that are specified in detail in the credit note. There are great the cases in which the use of the credit note is realized for different aspects, as for example, by the breakdown of sold products, poe reductions or decrease of prices, by returns or special discounts, or simply for the responsibility that a company acquires of correcting the errors caused by an excess in the invoicing. The note credit takes as a task the decrease of the debt or the balance that is deposited in the respective account.
From the point of view of any commercial company, the debit note means a revenue for this one, while the note credit means a distribution. To illustrate them with an example, we can say that if some interests recover from a certain client, which we know, it is still to incur mulberry with regard to the payment of his obligations, the company must express immediately a note of debit that is made by the value of the interests, that in turn, these represent a financial revenue for the mentioned company. 
And it is in this case, where for the client the note debit usually turns into a departure, because with her there is carried out a cashing of interests that generally are usually very high. But for the opposite side, and if for error, one received the client of more for the goods that were sold to him in the company or business, the company has the moral and legal obligation to express a credit note across which, there takes place a considerable decrease of the debt that the client contracted for the value received in excess. In this case, the credit note happens to be a distribution for the company since it is extremely necessary to diminish the value that was registered initially like the value of the above mentioned sale. If we realize an analysis from the point of view of any client, as in case of receiving a credit note on the part of a company it diminishes his obligation, the credit note turns immediately into a revenue, since, the measurement in which there is diminished the value of the goods that were acquired initially to a major value is quite considerable.
Bank credit note
In the cases of which it is a question of a bank Conciliation, it is common that we confuse the concept belonging to the credit note, with which it corresponds to the debit note, because when a bank usually realizes the mailing of a credit note to a certain company that turns out to be a proprietress of a savings account or of some checking account, it is very common that we confuse it and recognize it as a revenue for the company.
But the reality is that what the bank has decided to do with this note debit is to diminish greatly the balance that possesses the bank account, it is already for concepts like the quota of handling, which in general represents a revenue for the bank.
It is important that here we remember that in this case in particular, the note credit represents a revenue for the commercial or bank entity that expresses it, while for the person or company that receives it it represents a departure. On the contrary in case of the bank accounts, the note credit that is expressed by the bank, is a revenue for the company or individual who receives it, since with this one, the bank has added in the account, additional values, like for example the interests that usually earn due to the money deposited in the account of the company or of the particular person. |
