noun
Accounting term for the left side of a ledger or a person who owes money. Contrasts with 貸し方 (credit/creditor).
See also: 貸し方
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
He manages the company's debtors.
noun
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.
Opposite accounting term: 貸し方 means credit or creditor, while 借方 means debit or debtor.
Compound of 借り (borrowing) + 方 (way/side). The accounting sense is a direct translation of the Western bookkeeping term 'debit'.