Debits & Credits Reference Table
For calculations in finance and accounting, it can be helpful to use tools like the chart below for quick reference. This Debits & Credits table can help you always know when an item is a debit or credit, depending on its category, or account type Debits and Credits are an integral part of many assignments, courses, and competencies when it comes to business and accounting topics.
| Type of Account | Normal Balance | To Increase | To Decrease |
| Assets | Debit | Debit | Credit |
| Liabilities | Credit | Credit | Debit |
| Stockholder's Equity | Credit | Credit | Debit |
| Operating Revenues | Credit | Credit | Debit |
| Operating Expenses | Debit | Debit | Credit |
| Non Operating Revenues/Expenses | Credit | Credit | Debit |
| Non Operating Expenses/Losses | Debit | Debit | Credit |
Need More Help?
Click here to schedule a 1:1 with a tutor, coach, and or sign up for a workshop. *If this link does not bring you directly to our platform, please use our direct link to "Academic Support" from any Brightspace course at the top of the navigation bar.