Which accounts typically increase with a debit and have a debit balance?

Which accounts typically increase with a debit and have a debit balance?

• A. Assets and Expenses
• B. Liabilities and Revenues
• C. Equity and Revenues
• D. Revenues and Expenses

Answer: (A)

In double-entry bookkeeping, some accounts carry a debit balance and increase when they are debited. Those are assets and expenses. Debiting an asset (like cash or accounts receivable) raises its balance, and debiting an expense (like rent or utilities) also increases its balance. Liabilities, equity, and revenues, on the other hand, have a normal credit balance and increase with credits, not debits. So they don’t fit the pattern described.

In double-entry bookkeeping, some accounts carry a debit balance and increase when they are debited. Those are assets and expenses. Debiting an asset (like cash or accounts receivable) raises its balance, and debiting an expense (like rent or utilities) also increases its balance.

Liabilities, equity, and revenues, on the other hand, have a normal credit balance and increase with credits, not debits. So they don’t fit the pattern described.