Positive versus negative amounts

Movement Amount, also known as Net Amount, is the Debit Amount minus the Credit Amount.

Net amount represents the net value posted to an account in a period. Debit and Credit represent the respective debits and credits that aggregate into the net amount.

The value of net amount is presented as positive if it agrees with the natural sign of the account. Consequently, all credit net amounts on liabilities and profit and loss income are represented as positive amounts.

Similarly, all debit net amounts on assets, and on profit and loss expenses are represented as positive amounts.

That is, the value of net amount is positive if it is a credit for an income account or a debit for an expense account. The value is negative if, for example, a debit transaction on an income account has the effect of reducing the income.