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.
The problem you are having is mixing banking terminology with accounting terminology. In accounting, assets by default would normally have a debit balance, so a debit entry should always be an increase to an asset account. The only exception would be if this was a contra-asset account such as accumulated depreciation or allowance for doubtful accounts.