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Debit & Credit Guide
Debit means left. Credit means right. Whether a debit increases or decreases an account depends on the type of account. Use this quick guide to check which side to use.
Quick Reference Table
| Account Type | Normal Balance | Increase | Decrease |
|---|---|---|---|
| Asset | Debit | Debit | Credit |
| Liability | Credit | Credit | Debit |
| Equity | Credit | Credit | Debit |
| Revenue | Credit | Credit | Debit |
| Expense | Debit | Debit | Credit |
What Happens to This Account?
Pick an account type and choose whether the account is increasing or decreasing. The tool shows you whether to use a debit or a credit.
Asset + Increase
Debit