Contra Account

๐–๐ก๐ฒ ๐ƒ๐จ ๐–๐ž ๐๐ž๐ž๐ ๐€ ๐‚๐จ๐ง๐ญ๐ซ๐š ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ?

A contra account reduces the balance of its associated account and also recognizes the reason for reducing it.