Debit to Cash
A debit is posted to Cash. Does the debit increase or decrease this account's balance?
Cash has a normal debit balance, so a debit increases it.
Debits and credits cheat sheet
The rules on one page, including the contra accounts and drawings that trip people up.
The one rule
A posting on an account's normal-balance side increases it; a posting on the other side decreases it.
Assets, expenses and drawings have normal debit balances. Liabilities, capital and revenue have normal credit balances. Contra accounts take the opposite side of the account they offset.
Memory check
If you're unsure, rebuild it from the equation: Assets (left) = Liabilities + Equity (right). Left-side items increase on the left (debit); right-side items increase on the right (credit). Revenue increases equity (credit); expenses decrease it (debit).
Worked examples
Credit to Cash
A credit is posted to Cash. Does the credit increase or decrease this account's balance?
Cash has a normal debit balance, so a credit decreases it.
Debit to Accounts Receivable
A debit is posted to Accounts Receivable. Does the debit increase or decrease this account's balance?
Accounts Receivable has a normal debit balance, so a debit increases it.
Credit to Accounts Receivable
A credit is posted to Accounts Receivable. Does the credit increase or decrease this account's balance?
Accounts Receivable has a normal debit balance, so a credit decreases it.
Debit to Supplies
A debit is posted to Supplies. Does the debit increase or decrease this account's balance?
Supplies has a normal debit balance, so a debit increases it.
Credit to Supplies
A credit is posted to Supplies. Does the credit increase or decrease this account's balance?
Supplies has a normal debit balance, so a credit decreases it.
Debit to Prepaid Insurance
A debit is posted to Prepaid Insurance. Does the debit increase or decrease this account's balance?
Prepaid Insurance has a normal debit balance, so a debit increases it.
Credit to Prepaid Insurance
A credit is posted to Prepaid Insurance. Does the credit increase or decrease this account's balance?
Prepaid Insurance has a normal debit balance, so a credit decreases it.
Debit to Equipment
A debit is posted to Equipment. Does the debit increase or decrease this account's balance?
Equipment has a normal debit balance, so a debit increases it.
Credit to Equipment
A credit is posted to Equipment. Does the credit increase or decrease this account's balance?
Equipment has a normal debit balance, so a credit decreases it.
Debit to Accumulated Depreciation – Equipment
A debit is posted to Accumulated Depreciation – Equipment. Does the debit increase or decrease this account's balance?
Accumulated Depreciation – Equipment has a normal credit balance, so a debit decreases it.
Credit to Accumulated Depreciation – Equipment
A credit is posted to Accumulated Depreciation – Equipment. Does the credit increase or decrease this account's balance?
Accumulated Depreciation – Equipment has a normal credit balance, so a credit increases it.
Debit to Accounts Payable
A debit is posted to Accounts Payable. Does the debit increase or decrease this account's balance?
Accounts Payable has a normal credit balance, so a debit decreases it.
Credit to Accounts Payable
A credit is posted to Accounts Payable. Does the credit increase or decrease this account's balance?
Accounts Payable has a normal credit balance, so a credit increases it.
Debit to Unearned Revenue
A debit is posted to Unearned Revenue. Does the debit increase or decrease this account's balance?
Unearned Revenue has a normal credit balance, so a debit decreases it.
Credit to Unearned Revenue
A credit is posted to Unearned Revenue. Does the credit increase or decrease this account's balance?
Unearned Revenue has a normal credit balance, so a credit increases it.
Try it yourself (graded)
Item 1 of 3
Freeeasy
Debit to Cash
A debit is posted to Cash. Does the debit increase or decrease this account's balance?
Debit and credit practice →Debits and credits quiz →
Original content. Figures are fictional; examples are generated and checked by our accounting engine. Updated 2026-10-29.