What is normal balance of an account? - QS Study
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The normal balance of an account is on the side where an increase in the account is recorded.

Various Normal Balances

Normal balances are of six types. They are discussed below:

(1) Debit Balance of Asset Account: The increase or surplus of asset account is the normal balance of asset account.

Example: Beginning balance of cash, ending balance of equipment, etc.

(2) Debit Balance of Expense Account: The increase or surplus of expense account is the normal balance of expense account.

Example: Beginning balance of insurance expense, ending balance of rent expense etc.

(3) Debit Balance of Drawing Account: The increase or surplus of drawing account is the normal balance of drawing account.

Example: Beginning balance of cash drawing, ending balance of goods drawing etc.

(4) Credit Balance of Liability Account: The increase or surplus of liability account is the normal balance of liability account.

Example: Beginning balance of accounts payable, ending balance of salary payable etc.

(5) Credit Balance of Revenue Account: The increase or surplus of asset account is the normal balance of asset account.

Example: Beginning balance of concession revenue, ending balance of service revenue etc.

(6) Credit Balance of Capital Account: The increase or surplus of capital account is the normal balance of capital account.

Example: Beginning balance of cash capital, ending balance of additional capital etc.