Chart of Normal Account Balances
Account Type Normal Balance. Asset Debit. Liability Credit. Shareholders Equity Credit. Revenue Credit. Expense Debit. Income Distributed Debit. Contributed Capital Credit. Option 3: Debit (All Vowels) Assets, Income Distributed, Expenses . Credit (All Consonants) Liability, Shareholders Equity (Capital), Revenue, Contributed Capital . General ... ................
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