An account has been debited when an entry is made that applies a debit to the account. When an asset or expense account has been debited, the account balance increases. When a liability or equity account has been debited, the account balance decreases.
The reverse of when an account is debited is when it is credited, which has the reverse effects from those just noted.
In banking, a debited account refers to a deduction in one's bank account, as may occur when a check payment or a bank servicing fee is applied.