A Credit Is Not The Normal Balance For Which Account
A Credit Is Not The Normal Balance For Which Account Listed Below: Dividend Account (A Debit Is The Normal Balance For Dividend Account / Dividend Increases With Debits And Dividend Decreases With Credits) Dividend Account has normal balance on debit side, so it increases with a debit while it decreases on credit side of a T-Account as it has a negative or unfavorable credit balance. So, dividend account has a normal debit balance while it has unusual, negative or unfavorable credit balance on credit side of T-Account.