A Credit Is Not The Normal Balance For Which Account

A Credit Is Not The Normal Balance For Which Account Listed Below:

Dividend Account (A Debit Is The Normal Balance For Dividend Account / Dividend Increases With Debits And IT Decreases With Credits)

Dividend Account has normal balance on debit side, so it increases with a debit, while it decreases on credit side of a T-Account as it has a negative or unfavorable credit balance. A debit side is a favorable or positive or normal balance side for it.

So, dividend account has a normal debit balance while it has unusual, negative or unfavorable credit balance on credit side of T-Account.