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Bull Call Spread (Debit Call Spread) Tweet. Description. A bull call spread is a type of vertical spread. It contains two calls with the same expiration but different strikes. The strike price of the short call is higher than the strike of the long call, which means this strategy will always require an initial outlay (debit).
So to increase an asset we debit it. To decrease it we credit it. Increases in liability, equity and revenue accounts are reflected on the right side of the âTâ, while decreases are reflected on the left side.So to increase a liability we credit it, to decrease a liability we debit it.Debitâ simply means the left side of the âTâ account, and âcreditâ refers to the right side of the âTâ account. But remember: âDebitâ does not always refer to an increase in an account balance nor does âcreditâ always refer to a decrease, or vice versa.