Final answer:
In accounting, assets and expenses follow the rules of debit and credit. Revenue and liabilities do not follow these rules.
Step-by-step explanation:
In accounting, the rules of debit and credit are used to record transactions in T-accounts. T-accounts are used to separate the assets of a firm on the left from its liabilities on the right.
Under these rules, assets and expenses are increased with debits and decreased with credits, while liabilities, revenues, and equity accounts are increased with credits and decreased with debits.
Applying these rules to the given options, assets (option c) and expenses (option d) follow the rules of debit and credit. Assets are increased with debits and decreased with credits, while expenses are increased with debits and decreased with credits.
The other options, revenue (option a) and liabilities (option b), do not follow the rules of debit and credit in relation. Revenue is increased with credits and decreased with debits, while liabilities are increased with credits and decreased with debits.