A debit can represent an increase or a decrease to an account's balance.

A credit can represent an increase or decrease to an account's balance.

Whether a debit or credit increases or decreases an account's balance depends on the type of account.

Debits do not always have to equal Credits.

A debit always increases an account's balance.

A credit always increases an account's balance

Asset Accounts normally have credit balances.

Liabilty and Equity Accounts normally have credit balances.

Expense Accounts normally have a credit balance.

Expense Accounts normally have a credit balance.

The major types of accounts are Assets, Liabilities, Equity, Revenue, Expenses, and Draws.

A debit increases an asset account's balance while a credit decreases an asset account's balance.

Debits and Credits are the accounting terms used to identify increases and decreases to an account's balance.

The Left Side of an account represents the Credit Side.

A debit increases a liability account while a credit decreases a liability account.

A debit decreases a revenue account while a credit increases a revenue account.

A debit decreases an expense account while a credit increases an expense account.

An account's structure has an increase side and also a decrease side.

All accounts have a normal balance that is either a debit balance or a credit balance.

Asset, Expense, and Draw Accounts normally have a debit balance.

Liabilty, Equity, and Revenue Accounts normally have a debit balance.

The "Right Side" of an account's structure is the Credit Side.

Debits and Credits are crucial concepts needed in order to understand bookkeeping.

If a debit increases a specific type of account's balance then it logically follows that a credit reduces that type of account's balance.

A debit increases an expense account's balance while a credit reduces an expense account's balance.