From the perspective of the person withdrawing their own money from a bank account, that account is an asset, same as the money in their pocket.

In accounting/bookkeeping parlance, "asset" and "debit" have a very strict meaning, but it's our job to make sure we are using them correctly and we agree that the usage is correct.

> Debits increase the value of asset

https://www.netsuite.com/portal/resource/articles/accounting...

> Asset accounts: Debit Increase, Credit Decrease

https://www.chase.com/business/knowledge-center/manage/debit...