The difference between credit cards and debit cards is (from the perspective of depositors):
a. Debit card is a loan and credit card is a cash outflow.
b. Both are the same cash outflow in the statement of cash flows.
c. Debit card is recorded on the credit side and a credit card is recorded on the debit side for a person's credit card.
d. Credit cards are from the interbank lending.
e. Credit card is like cash from the person's bank loan/liability account and debit card is from the person's pocket.