Question

Increases and decreases in various types of accounts are listed below. In each case, indicate by "Dr." or "Cr." (a) whether the change in the account would be recorded as a debit or a credit and (b) whether the normal balance of the account is a debit or a credit.

	(a)	(b)
	Recorded As	Normal Balance
1. Increase in Denice Dickenson, Capital
2. Increase in Denice Dickenson, Drawing
3. Decrease in Accounts Receivable
4. Increase in Notes Payable
5. Increase in Accounts Payable
6. Decrease in Supplies
7. Decrease in Salaries Expense
8. Increase in Accounts Receivable
9. Increase in Cash
10. Decrease in Land

Answer 1

	(a)	(b)
	Recorded As	Normal Balance
1. Increase in Denice Dickenson, Capital	Cr	Cr
2. Increase in Denice Dickenson, Drawing	Dr	Dr
3. Decrease in Accounts Receivable	Cr	Dr
4. Increase in Notes Payable	Cr	Cr
5. Increase in Accounts Payable	Cr	Cr
6. Decrease in Supplies	Cr	Dr
7. Decrease in Salaries Expense	Cr	Dr
8. Increase in Accounts Receivable	Dr	Dr
9. Increase in Cash	Dr	Dr
10. Decrease in Land	Cr	Dr

All assets and Expenses increases with debit and have a debit normal balance. While all liabilities and revenues increase with credit and have normal credit balance.

Owner’s drawings have debit balance and balance increase with debit entry.

Capital have credit normal balance and increases with credit entry in the account.