Debit Ticket

A debit ticket is an accounting entry that indicates money owed and reduces the balance of the general ledger. In accounting and bookkeeping, it is a transaction in the general ledger that removes money from the account.  When payment is received a corresponding credit is entered to cancel the debit.

A debit ticket is often used as a placeholder on the books. Usually, a corresponding credit item will be received in the near future to cancel the debit so the books can balance. 

An example where a debit ticket is used is when a bank processes a check to be deposited into a customer's account. The bank treats the check as a cash item and credits the funds to the customer's account and writes a debit ticket, charged to the general ledger, while waiting to receive payment from the bank account against which the check was written.