Are Account Balances Debits or Credits

For each type of account, the balance is either a debit or a credit. When you post a transaction, the debit or credit amount increases or decreases.

Account Type Balance Post Debit Post Credit

Assets

Debit Increase Decrease

Liabilities

Credit Decrease Increase

Net Worth

Credit Decrease Increase

Revenue

Credit Decrease Increase

Expenses

Debit Increase Decrease