The Normal Balance Of An Account Is On The?

Normal Balance Of An Account
In A T-Account The Normal Balance Of An Account Classification Is Always On The Debit Or Credit Side?
 

The normal or usual or positive or favorable balance of an Account is on the side which increases that account. For accounts i.e., Assets and Expenses, the normal balance is always on the debit side or left side of T-Account while for Revenues, Liabilities and Equity Accounts, the normal balance is always on the credit side of right side of t-account.

The normal balance of an account is not the side which decreases that account i.e., opposite to normal side. For assets and expenses, unusual credit balance is always on the credit or right side of t-account which is unfavorable for these accounts. For revenues, liabilities and Owner’s Capital, owner’s equity or equity, the negative balance is always on the debit side which is unfavorable for these accounts.

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