Q
QuestionAccounting

"The following table summarizes the rules of debit and credit. Indicate whether the proper answer is a debit or a credit. Line Item Description Increase Decrease Normal Balance Balance sheet accounts: Asset Credit Liability Credit Stockholders' equity: Common Stock Credit Retained Earnings Credit Dividends Debit Credit Income statement accounts: Revenue Credit Expense Credit Debit"
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Answer

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Step 1
: Identify the normal balance for each account based on the table.

The normal balance for an asset is a debit, while the normal balance for both liability and stockholders' equity (including common stock and retained earnings) is a credit. Revenue has a normal credit balance, and expense has a normal debit balance.

Step 2
: Answer whether the proper answer is a debit or a credit based on the normal balance and the increase or decrease in each account.

Balance sheet accounts: - Asset (Increase): Debit - Asset (Decrease): Credit - Liability (Increase): Credit - Liability (Decrease): Debit - Stockholders' equity: Common Stock (Increase - issuing new shares): Credit - Stockholders' equity: Retained Earnings (Increase - earnings): Credit - Stockholders' equity: Retained Earnings (Decrease - dividends): Debit - Stockholders' equity: Dividends (Increase): Debit Income statement accounts: - Revenue (Increase): Credit - Revenue (Decrease): Debit - Expense (Increase): Debit - Expense (Decrease): Credit

Final Answer

- Asset (Increase): Debit - Asset (Decrease): Credit - Liability (Increase): Credit - Liability (Decrease): Debit - Common Stock (Increase): Credit - Retained Earnings (Increase - earnings): Credit - Retained Earnings (Decrease - dividends): Debit - Dividends (Increase): Debit - Revenue (Increase): Credit - Revenue (Decrease): Debit - Expense (Increase): Debit - Expense (Decrease): Credit