The normal balance for any account is always the side of the account (debit or credit) where increases are recorded.

Question

Quizplus · Accepted Answer

The normal balance for an account is the side where increases are recorded. For example, the normal balance of the asset account is a debit, so when there is an increase in assets, it is recorded on the debit side. Similarly, the normal balance of a revenue account is a credit, so when there is an increase in revenue, it is recorded on the credit side.

The Normal Balance for Any Account Is Always the Side