An expense account debit entry is an accounting transaction that reduces the balance in an expense account. This type of transaction occurs when payments are made to suppliers, employees, or contractors for services or goods purchased. It’s important to ensure that all debits are correctly entered into the expense account to maintain accurate bookkeeping and ensure accuracy in profit/loss calculations. By entering all appropriate debit entries into the expense account, businesses can keep better track of their expenses and make sure that funds are distributed accurately.