To post a debit to the advertising expense ledger, we would record $100 on the ___ side.

To post a debit to the advertising expense ledger, we would record $100 on the ___ side.

• A. Right
• B. Left
• C. Depends on the situation
• D. Credits side

Answer: (B)

In double-entry accounting, debits increase expense accounts and are recorded on the left side of the ledger. Advertising expense is an expense account, so a $100 debit to it means you place $100 on the left side of the Advertising Expense ledger. The matching credit would go to the payment account (for example, Cash if paid now or Accounts Payable if paid later). The right-hand side is used for credits, not for posting this debit.

In double-entry accounting, debits increase expense accounts and are recorded on the left side of the ledger. Advertising expense is an expense account, so a $100 debit to it means you place $100 on the left side of the Advertising Expense ledger. The matching credit would go to the payment account (for example, Cash if paid now or Accounts Payable if paid later). The right-hand side is used for credits, not for posting this debit.