Which Of The Following Accounts Increases With A Debit

The following accunts are increased with a debit:

(i) Land

According to the Rules of Debit And Credit, Land Account increases (e.g., due to Purchase And Sale of Land) with a debit as it is a Fixed Asset which has normal balance on debit side of a T-Account and decreases with a credit as it has unusual on credit side of a T-Account.

(ii) Prepaid Rent

Prepaid Rent (when we paid it in advance) is a Current Asset which increases with a debit and decreases with a credit as it has normal or favorable balance on debit side and negative or unusual balance on credit side of a T-Account.