A credit can represent an increase or a decrease to an account's balance.

A debit can represent an increase or decrease to an account's balance.

A debit decreases the balance of a revenue account and a credit increases the balance.

Debits and Credits are the terms used to identify increases and decreases to account balances.

A debit increases the balance of a liability account and a credit decreases the balance.

A debit decreases the balance of an expense account and a credit increases the balance.

Expense Accounts normally have a credit balance.

The Major Types (Categories) of Accounts are Assets, Liabilities, Equity, Revenue, Expense, and Draws.

Asset accounts normally have a credit balance.

Revenue accounts normally have a credit balance.

A debit always increases an account's balance.

Whether a debit or credit increases an account's balance depends on the Type Of Account.

Which Accounts normally have a Debit Balance ?

Debits and Credits are crucial concepts needed in order to understand bookkeeping.

An Account's Structure has an increase side and a decrease side.

If a debit decreases a specific account's balance then it logically follows that a credit increases that account's balance.

A credit always increases an account's balance.

Liability, Equity, and Revenue Accounts normally have a credit balance.

The "Right Side" of an Account's Structure is the Credit Side.

Revenue Accounts normally have a debit balance.

All Accounts have a normal balance that is either a debit or a credit balance.

The "Left Side" of an Account's Structure is the Credit Side.

Debits do not always have to equal Credits.

Asset accounts normally have credit balances.

A debit increases the balance of an expense account and a credit decreases the balance