Increase Cash Debit or Credit is an accounting term used to describe the process of increasing a company’s cash balance. When a company receives money in the form of a payment, this money is considered a debit in their books, as it decreases their debtors’ accounts. On the other hand, when a company pays out money, it is considered a credit, as it increases their creditors’ accounts. In either case, cash flow is increased and so, is termed an increase in cash debit or credit.