Accounting term for the left side of a ledger or a person who owes money. Contrasts with 貸し方 (credit/creditor).
See also: 貸方
帳簿の借方に金額を記入する。
Enter the amount on the debit side of the ledger.
彼は会社の借方を管理している。
He manages the company's debtors.
way of borrowing
General term for how something is borrowed, such as a method or manner. Less common than the accounting sense.
図書館の借り方を教えてください。
Please tell me how to borrow from the library.
Standard kanji spelling for both accounting and general borrowing senses.
Alternate spelling with okurigana; less common but unambiguous.
Compound of 借り (borrowing) + 方 (way/side). The accounting sense is a direct translation of the Western bookkeeping term 'debit'.