2.1: A debit is A : a decrease to an account. B : an entry on the left side of an account. C : an entry on the right side of an account. D : an increase to an account.

B : an entry on the left side of an account.

Explanation:

There are two terms i. e debit and credit.

The accounts that reported as an expense, losses, assets are recorded in the left-hand side of an account as it contains the debit balance.

While the account reported as a revenue, gains, liabilities & stockholder equity are recorded in the right-hand side of an account as it contains the credit balance.