{"id":53944,"date":"2026-04-03T11:45:24","date_gmt":"2026-04-03T11:45:24","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-3-the-normal-balance-of-an-account-3-2\/"},"modified":"2026-04-03T11:45:24","modified_gmt":"2026-04-03T11:45:24","slug":"lesson-3-the-normal-balance-of-an-account-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-3-the-normal-balance-of-an-account-3-2\/","title":{"rendered":"Lesson 3: The Normal Balance of an account"},"content":{"rendered":"

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Lesson 3: Financial Accounting Recording Process<\/h2>\n

The Normal Balance of an account<\/h3>\n

The normal balance of an account is the side of the account that is positive or increasing.
The normal balance for asset and expense accounts is the debit side, while for income, equity, and liability accounts it is the credit side.<\/h5>\n

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Income statement: Adding the images of the designs for the DR.\/CR<\/h5>\n
Usually, we use the T account form to reach the account ending balance.<\/h5>\n

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