Account subtraction (5)
I believe the answer is:
debit
<span class="explanation-format__ClueExplanation">'<span class="explanation-format__original">account subtraction</span>' is the definition.<br/ ><span class="explanation-format__explanation">(I've seen this in another clue)</span><br/ ><br/ >This is all the clue.<br/ ></span>
(Other definitions for debit that I've seen before include "Sum removed from a bank account" , "left-side entry" , "Accounting entry showing amount spent" , "Enter in accounts as sum owed" , "Accounting entry recording sums that are 5" .)