Final answer:
The account where debits usually exceed credits is the Advertising Expense (a), as it records the money spent on advertising which increases with debits.
Step-by-step explanation:
The account that typically has a balance whereby debits normally exceed credits is a) Advertising expense. This is because expense accounts are increased with debits and decreased with credits. When expenses are incurred, the company will debit the expense account to reflect the increase. Hence, if a company is spending money on advertising, the debits to the Advertising Expense account will usually surpass any credits made to that account (for instance, in the rare case of an advertising refund).
On the other hand:
- Accrued salaries represent money that is owed to employees and have not been paid yet - this account increases with credits because it is a liability.
- Accumulated depreciation is also a credit balance account because it represents the total amount of depreciation expense that has been taken over the life of an asset.
- Accounts payable is a liability account for money the company owes to its creditors for goods or services that have been received but not yet paid for. It also has a normal credit balance.