{"id":21997,"date":"2025-08-02T14:58:11","date_gmt":"2025-08-02T14:58:11","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-3-the-normal-balance-of-an-account\/"},"modified":"2025-08-12T12:36:27","modified_gmt":"2025-08-12T12:36:27","slug":"lesson-3-the-normal-balance-of-an-account","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-3-the-normal-balance-of-an-account\/","title":{"rendered":"Lesson 3: The Normal Balance of an account"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"21997\" class=\"elementor elementor-21997\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d22367e e-con-full e-flex e-con e-parent\" data-id=\"d22367e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9a25d1c e-con-full e-flex e-con e-child\" data-id=\"9a25d1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-981cefa exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"981cefa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f99637f e-con-full e-flex e-con e-child\" data-id=\"f99637f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4192704 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"4192704\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 3: Financial Accounting Recording Process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cb713ac e-flex e-con-boxed e-con e-parent\" data-id=\"cb713ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b2272f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"5b2272f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The Normal Balance of an account<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aca0b1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"1aca0b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">The normal balance of an account is the side of the account that is positive or increasing. <\/span><br \/><span style=\"color: #000080;\">The normal balance for asset and expense accounts is the debit side, while for income, equity, and liability accounts it is the credit side.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2b4662 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"d2b4662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"660\" height=\"434\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/bfca6a9fbba005324aad30c68c9ae077-1024x673.jpg\" class=\"attachment-large size-large wp-image-24017\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/bfca6a9fbba005324aad30c68c9ae077-1024x673.jpg 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elementor-widget elementor-widget-image\" data-id=\"d189db2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"409\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1c4ba195ac4f47d4c3065c9225819bb9-1024x634.jpg\" class=\"attachment-large size-large wp-image-23997\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1c4ba195ac4f47d4c3065c9225819bb9-1024x634.jpg 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1c4ba195ac4f47d4c3065c9225819bb9-600x371.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1c4ba195ac4f47d4c3065c9225819bb9-300x186.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/1c4ba195ac4f47d4c3065c9225819bb9-768x475.jpg 768w, 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src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/beb1843ffad6582ead395f3f327db7d4-1024x661.jpg\" class=\"attachment-large size-large wp-image-24092\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/beb1843ffad6582ead395f3f327db7d4-1024x661.jpg 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/beb1843ffad6582ead395f3f327db7d4-600x388.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/beb1843ffad6582ead395f3f327db7d4-300x194.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/beb1843ffad6582ead395f3f327db7d4-768x496.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/beb1843ffad6582ead395f3f327db7d4-1536x992.jpg 1536w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/beb1843ffad6582ead395f3f327db7d4-18x12.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/beb1843ffad6582ead395f3f327db7d4-77x50.jpg 77w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/beb1843ffad6582ead395f3f327db7d4.jpg 1601w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96a1129 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"96a1129\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Income statement: Adding the images of the designs for the DR.\/CR<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c896bb exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"5c896bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Usually, we use the T account form to reach the account ending balance.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed93e3f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"ed93e3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"434\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/93a3ff4289429ffaf928625d2a8ae69f-1024x673.jpg\" class=\"attachment-large size-large wp-image-24005\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/93a3ff4289429ffaf928625d2a8ae69f-1024x673.jpg 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/93a3ff4289429ffaf928625d2a8ae69f-600x394.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/93a3ff4289429ffaf928625d2a8ae69f-300x197.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/93a3ff4289429ffaf928625d2a8ae69f-768x505.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/93a3ff4289429ffaf928625d2a8ae69f-1536x1010.jpg 1536w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/93a3ff4289429ffaf928625d2a8ae69f-18x12.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/93a3ff4289429ffaf928625d2a8ae69f-76x50.jpg 76w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/93a3ff4289429ffaf928625d2a8ae69f.jpg 1625w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa85bae exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"aa85bae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"434\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/289aca0c2624837cb8f9e0e8ed45dc1c-1024x673.jpg\" class=\"attachment-large size-large wp-image-24006\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/289aca0c2624837cb8f9e0e8ed45dc1c-1024x673.jpg 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/289aca0c2624837cb8f9e0e8ed45dc1c-600x394.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/289aca0c2624837cb8f9e0e8ed45dc1c-300x197.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/289aca0c2624837cb8f9e0e8ed45dc1c-768x505.jpg 768w, 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src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/737adc2a923a8cccc9279bd2e7a64531.png\" class=\"attachment-large size-large wp-image-24008\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/737adc2a923a8cccc9279bd2e7a64531.png 496w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/737adc2a923a8cccc9279bd2e7a64531-300x189.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/737adc2a923a8cccc9279bd2e7a64531-18x12.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/737adc2a923a8cccc9279bd2e7a64531-79x50.png 79w\" sizes=\"(max-width: 496px) 100vw, 496px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-21997","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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The normal balance for asset and expense accounts is the debit side, while for income, equity, and liability accounts it is the credit side. 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