Debit and Credit (German: Soll und Haben, 1855) is a novel in six volumes by Gustav Freytag.
The novel has been described as a “colonial novel”, an example of the broader trend of German nationalist Ostmarkenliteratur ("Eastern March literataure", a name of the area in terms of its geographic relation to the 'centre', suggesting medieval phenomena such as the Saxon Eastern March) concerning Prussian and German-ruled Greater Poland region, related to popular German colonial narratives.
In 1977, the novel came close to being filmed by Rainer Werner Fassbinder, but after a debate about its alleged anti-semitic content this project was abandoned.
After the death of his father, young Anton Wohlfart begins an apprenticeship in the office of the merchant T. O. Schröter in Breslau.
He later becomes involved with the liquidation of the estate of the Rothsattel family, an obvious symbol of the decline of the nobility and of its clash with emergent capitalist forces.