Normal Balance
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MS: Baki Normal · EN: Normal Balance · ZH: 正常余额
Meaning
A normal balance is the usual balance of an account according to its type. Assets, expenses and drawings have debit balances, while liabilities, owner's equity and revenue have credit balances. Knowing the normal balance helps students decide whether an account should be debited or credited.
Example
Example: The Cash Account (an asset) has a normal debit balance of RM3,500, while the Capital Account (owner's equity) has a normal credit balance of RM50,000 in Harmoni Enterprise.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4