The normal balance for any account is always the side of the account (debit or credit)where the largest amount is found.

Question

Quizplus · Accepted Answer

The normal balance for an account is not always on the side with the largest amount. It depends on the type of account. For example, asset accounts normally have a debit balance and liability accounts normally have a credit balance. The normal balance is the side where increases to the account are recorded.

The Normal Balance for Any Account Is Always the Side