Final answer:
The accounts that normally have a debit balance are Assets (D) and Expenses (C). Revenue (A) and Liabilities (B) have a normal credit balance.
Step-by-step explanation:
To identify which of the following accounts has a normal debit balance, we can refer to the fundamental principles of accounting and the structure of a T-account. A T-account is a representation of an accounting ledger that records debits and credits for each account; it helps in understanding how transactions are recorded into the accounting books of a firm, such as a bank.
In accounting, assets and expenses typically have normal debit balances. This means when you increase an asset or an expense, you debit the account, and when you decrease it, you credit it. Conversely, revenue and liabilities typically have normal credit balances. Increasing revenue or liabilities requires a credit entry, while a decrease would be recorded with a debit.
Therefore, looking at the options provided:
- Assets (D) have a normal debit balance.
- Expenses (C) also have a normal debit balance.
On the other hand:
- Revenue (A) has a normal credit balance.
- Liabilities (B) have a normal credit balance.
In summary, the accounts with a normal debit balance from the options given are Assets (D) and Expenses (C).