Accounts, Debits, and Credits: Debits and Credits - Lecture Video (3 min) Lecture Video: Debits and Credits Video in accessible media plaver with closed captions, transcript, and speed control. Accounts, Debits, and Credits Account Is an individual accounting record of increases and decreases in a specific asset, llability, stockholders' equity, revenue, or expense item Consists of three perts A title A left or debit sile A right or credit side Title of Account Left or debit side Right or credit side (Dr.) (Cr.) co. MiLEY Review video or transcript, select Continue, then Submit