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The systematic approach to organisational behaviour assumes:
Normal Debit Balance
Refers to the side (debit or credit) on which an account will typically report a balance, with assets and expenses usually having a normal debit balance.
Recorded By Credits
Transactions that increase liabilities, equity, or revenue, or decrease assets or expenses, reflected in the accounting records.
Increases
A rise in the value or quantity of something, such as assets, revenue, or profits.
Recorded By Debits
Transactions in accounting that increase assets or expenses and decrease liabilities, equity, and revenue, captured on the left side of an account.
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