In double-entry accounting, which accounts typically increase with debits?

In double-entry accounting, which accounts typically increase with debits?

• A. Assets and Expenses
• B. Liabilities and Revenue
• C. Equity and Revenue
• D. Cash and Owner's Drawings

Answer: (A)

In double-entry accounting, debits tend to increase asset and expense accounts because those accounts have normal debit balances. When you obtain cash or another asset, you debit the asset account; when you incur an expense, you debit the expense account. This contrasts with liabilities, equity, and revenue, which normally increase with credits. The other options mix accounts that don’t follow this same broad rule together, or include accounts that are not as commonly grouped with assets and expenses for this general question. A handy memory aid is the DEAD rule: Debits increase Expenses, Assets, and Drawings; Credits increase Liabilities, Equity, and Revenue.

In double-entry accounting, debits tend to increase asset and expense accounts because those accounts have normal debit balances. When you obtain cash or another asset, you debit the asset account; when you incur an expense, you debit the expense account. This contrasts with liabilities, equity, and revenue, which normally increase with credits. The other options mix accounts that don’t follow this same broad rule together, or include accounts that are not as commonly grouped with assets and expenses for this general question. A handy memory aid is the DEAD rule: Debits increase Expenses, Assets, and Drawings; Credits increase Liabilities, Equity, and Revenue.