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

Correct answer: D. Cash account

  • A. Rent income account
  • B. Creditors account
  • C. Unearned income account
  • D. Cash account

Explanation

Cash is an asset, and assets normally carry debit balances in the trial balance. Rent income, creditors, and unearned income normally have credit 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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