The normal balance of an account is on the same side that increases the account.

Question

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The rule of normal balance states that an account's normal balance is on the same side as the account's increase. For example, the normal balance of an asset account is on the debit side, while the normal balance of a liability account is on the credit side. However, there are some exceptions to this rule, such as contra accounts and expense accounts, which have opposite normal balances.

The Normal Balance of an Account Is on the Same