Debit Balance
Book a Trial Class
One-hour paid trial · Same-day reply · from RM50/hr
MS: Baki Debit · EN: Debit Balance · ZH: 借方余额
Meaning
A debit balance is the balance of an account when the total of the debit side exceeds the total of the credit side. In the trial balance, debit balances are recorded in the debit column. Assets, expenses and purchases normally carry debit balances.
Example
The Motor Vehicle account of Ceria Workshop is debited RM30,000 with no credit entries. The account has a debit balance of RM30,000, and this figure is carried to the debit column of the trial balance as an asset.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4