Salaries Expense is classified as which type of account, and what is its normal increase side?

• A. Asset, Dr.
• B. Expense, Dr.
• C. Liability, Cr.
• D. Revenue, Dr.

Answer: (B)

Salaries expense is an expense account, and expenses carry a normal debit balance. When salaries are recorded, you debit Salaries Expense to increase it and credit Cash or Salaries Payable to reflect the payment or accrual. This means expenses rise on the debit side, unlike assets or revenues which have different normal balances.