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The balance of a general ledger account would go up when debits are added when the account is either an asset account or an expense account. Asset accounts on the balance sheet increase when debited and decrease when credited. The same applies to an income statement expense account.
When a balance sheet liability account is credited it goes up and decreases when debited, the same applies to income statement revenue accounts.
Please let me know if you have any further questions and I will get back to you as soon as I can.
An asset would be something like a cash or equipment account. It could also be an accounts receivable account or an investment account or a loan account where the company has loaned monies to some other entity/person.
If the company has a loan from another entity/person then the loan account would be a liability account and decrease when debited/paid down.
Does that help?