Which accounts typically have debit balances?

• A. Assets and Expenses
• B. Liabilities and Revenues
• C. Equity and Revenue
• D. Revenues and Liabilities

Answer: (A)

Accounts have a normal balance on one side: assets and expenses are increased by debits, while liabilities, equity, and revenues are increased by credits. Because debits raise assets and expenses, those accounts typically show a debit balance. In contrast, liabilities, equity, and revenues usually carry credit balances, since credits increase them. So the combination of assets and expenses fits the typical debit-balance pattern.