The controller will undoubtedly provide a "trial balance" to the project manager each month. The trial balance is a report of debits and credits by account, typically summed for each account so that at report time a specific account will show a net value in the debit column or a net value in the credit column, but not in both columns at once. Recall that there is no such thing as a "negative debit" because a "negative debit" is recorded as a positive credit. The debit or the credit amount is a report of the value of the account on the report date. The trial balance follows the same protocol as the balance sheet: asset accounts are debited to increase their value and credited to decrease their value; just the opposite is done for liability and capital accounts.