The Owner's Capital Account Normally Has A

Owner's Capital Account Normal Balance
Owner’s Capital Normal Balance / Positive Balance / Favorable Balance In Accounting

The Owner’s Capital Account normally has a credit balance in a T-Account. It increases normal side, which is a credit side or right side of t-account and decreases on the opposite of normal side i.e., left side of t-account.

When owner’s capital has credit balance, then it means that total of credits is greater than total of debits in owner’s capital t-account. Similarly, if capital account has debit balance, then it means that the total of debits is greater than the total of credits.

So, owner’s capital account has usually credit balance which is a usual, positive, favorable or normal balance for it while it has negative, unusual and unfavorable balance on debit side.

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