The owner's capital account is not debited in the closing process when revenues are greater than expenses.
The statement that if revenues are greater than expenses then the owner's capital account is debited in the closing process is False.
In accounting, the owner's capital account is a liability type of account that represents the owner's investment in the business. When revenues are greater than expenses, it means the business has made a profit. In the closing process, the profit is transferred to the owner's capital account by crediting it, not debiting it.
For example, let's say a business had revenues of $10,000 and expenses of $8,000. The net income is $2,000. To close the books, the net income would be credited to the owner's capital account, increasing the account balance and reflecting the profit made by the business.