Which Of The Following Accounts Increases With A Credit

Sales Revenue

Sales Revenue increases with a credit as the credit balance is a normal or usual balance or positive balance for sales account while it decreases with a debit as it is an normal or unusual balance or negative or unfavorable balance for it.

Actually, sales has normal credit balance just like other revenue accounts, so it increases on credit side of T-Account while it has negative or unusual or unfavorable balance on debit side of its T-Account, so it decreases with a debit amounts as in the case of sales returns & allowances and sales discounts which are deducted from sales on Income Statement in order to calculate net sales.