Reference · 16 accounts on the shelves
The Library.
Every account, and the side it leans on.
Each card tells you three things: which way the account normally tilts, what makes it grow or shrink, and what the number is whispering about the business behind it.
Normal: debit
Normal: credit
What "normal balance" means
Every account has a side where it naturally rests, the side that makes it grow. Assets and expenses lean debit. Liabilities, equity, and revenue lean credit. If an account ever sits on its wrong side, the books are telling you a story worth investigating, like Cash with a credit balance: the till is overdrawn.
Nothing on the shelves by that name. Try "cash" or "payable."