The right side of an account is the debit side.

Asset accounts are increased by a credit.

Liability accounts are decreased by a debit.

Expense accounts are increased by a debit.

The left side of an account is the debit side.

Revenue accounts are increased by a debit.

Owner's equity is increased by a credit.

The normal balance of an asset account is a credit balance.

The normal balance of a liability account is a credit balance.

The normal balance of the common stock account is a credit balance.

The normal balance of the retained earnings account is a debit balance.

The normal balance of revenue account is a credit balance.

The normal balance of an expense account is a debit balance.

The cash account is increased by a credit.

The accounts payable account is increased by a credit.

The dividend account is increased by a credit.

The accounts receivable account is decreased by a debit.

The common stock account is increased by a credit.

The equipment account is increased by a debit.

The retained earnings account is decreased by a credit.

The total of the debit balance accounts must equal the total of the credit balance accounts.

The allowance for uncollectibe accounts normally has a debit balance.

The allowance for depreciation account normally has a credit balance.

Debits decrease asset accounts.

Credits increase liability accounts.

The inventory account is increased by a credit.

The revenue account is increased by a credit.