Symbolism of Plants, Trees, and Herbs. This page is a compilation of the Symbolic Powers of the Flora Kingdom. We in no way imply or advocate that this information be used for medical or consumptive purposes.
normal account balance. Type of balance expected of a particular account based on its balance sheet classification. Normally, asset and expense accounts have debit balances, and equity, liability, and revenue accounts have credit balances. Also called normal balance.
DR) normal balance. To increase the value of an account with normal balance of credit, one would credit the account. To increase the value of an account with normal balance of debit, one would likewise debit the account. The account on left side of this equation has a normal balance of debit. The accounts on right side of this equation have a normal balance of credit. The normal balance of all other accounts are derived from their relationship with these three accounts.