
100 Money Laundering: A Guide for Criminal Investigators, Third Edition
with two columns and a line down the middle representing
the equal sign. They had to give a name to each column, so
they decided the one on the left would be the “debit” column
and the one on the right, the “credit” column. See Figure 9.5
for an illustration.
“Debit” refers only to the left column and “credit”
always to the right; the terms do not refer to adding or
subtracting.
The rules dictating how increases and decreases to
accounts are recorded are as follows:
FIGURE 9.4 (Continued) Annual Report of Alphonse Capone Second Hand Furniture, I