Which of the following account with normal balance is shown at the credit side of a trial balance?

Correct answer: D. Accrued expenses accountAccounting & Auditing

  • A. Cash account
  • B. Bank account
  • C. Equipment account
  • D. Accrued expenses accountAccounting & Auditing

Explanation

Accrued expenses are liabilities because they represent amounts owed but not yet paid, and liabilities normally have credit balances. Cash, bank, and equipment are assets with debit balances.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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