The Balance Of An Account Is Determined By

The Balance Of An Account Is Determined By Adding All Of The Debits, Adding All Of The Credits, And Then Subtracting The Smaller Sum From The Larger Sum

The balance of an account is determined / found out / calculated by adding all of the debit amounts, adding all of the credit amounts and then subtracting the smaller sum from the larger sum.

If the total of debits exceed the total of credits, then an Account is said to have a debit balance. Similarly, if the total of credits is greater than the total of debits, then an account is said to have a credit balance. For example, total of debit side is $900,000 and total of credit side is $50,000 of cash account, then the balance is 850,000, which is a debit balance.