This would be a credit to an account. Another Question Go to Table of Contents 10a. Another Question Go to Table of Contents 10b. New entries could either increase or decrease the beginning balance. Another Question Go to Table of Contents 10c.
Debits increase certain accounts but decrease others.
Credits decrease certain accounts but increase others. Another Question Go to Table of Contents 10d. Add like-kinds, including a balance and subtract opposites. In other word, debits increase debits and decrease credits. Credits increase credits and decrease debits.