Assets-  D+/C-
Liabilities-D-/C+
Owners Equity- D-/C+
Revenue- D-/C+
Expenses- D+/C-
*normal balance is always on the positive side!



D = Debit
E = Expenses
A = Assets
D = Drawing

C = Credit
O = Owner's Equity
 I = Income (Revenue)
L = Liabilities