When total debits exceed total credits, the account indicates a debit balance. In Canada, direct debit payments are often referred to as Pre-Authorized Debits (PADs). The scope of BECS includes direct debits, automatic payments, bill payments, and direct credits. In South Africa direct debits, also known as debit orders, are performed through the ACB. It may support both credit transfers and direct debits. Checks and debits do not have to be made payable to the provider. Debits and credits occur simultaneously in every financial transaction in double-entry bookkeeping. A trial balance only checks the sum of debits against the sum of credits. These changes are made by debits and credits to the accounts. For each transaction, the total debits equal the total credits. Between 2002 and 2005, Bank Account Debits Tax was abolished. All those account types increase with debits or left side entries. Later the check is not honoured and the bank debits the victim's account. If debits and credits equal each, then we have a "zero balance". The accounting equation is a statement of equality between the debits and the credits.