Left Side or

Debit Side
Right Side or
Credit Side
 Balance Sheet Accounts

Assets Liabilities and Owne

Debit Credit Debit

(+) (-) (-)
Increases Decreases Decreases

Normal Balance

Income Statement Accounts

Debit for Credit for
Decreases in owners'e equity Increases in owners

Debit Credit Debit

(+) (-) (-)
Increases Decreases Decreases

Normal Balance
Liabilities and Owner's Equity

Debit Credit
(-) (+)
Decreases Increases

Normal Balance

Credit for
Increases in owners'e equity

Debit Credit
(-) (+)
Decreases Increases

Normal Balance
 Increases Recorded by
Account Category Debit
Assets
Liabilities
Owner's Equity:
Owner's Capital
Withdrawals
Income
Expenses
Increases Recorded by Normal Balances
Credit Debit Credit