Are Expense Accounts Increased / Decreased On The Debit Side Or Credit Side

Is Expense Account Increased / Decreased On The Debit Side Or Credit Side Of A T Account / Increase And Decrease In Expense Accounts

Expense Accounts are increased on the debit side of a T-Account and not credit side of a T-Account.

Actually, when expenses are incurred, these are increased, so we debit these which means these have normal, usual, favorable or positive balances on debit side.

On the other hand, when expense accounts, as these are temporary accounts, are closed to Income Summary Account, then these are credited, so these are credited which is a negative, unusual or unfavorable side for these accounts.

Expense accounts include cost of sales, salaries expense, rent expense, commission expense, marketing expense, etc.