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This depends on the nature of the account and what you wish to achieve. For example, to increase cash you would debit the cash account, but if you wanted to decrease it you'd credit it. There are all sorts of accounts and they have different normal balances. The thing to remember is that every journal entry must have equal debits and credits. So for example to increase a contra asset account like Allowance for Doubtful debts you would credit Bad Debt Expense to increase it and also credit Allowance to increase that!

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Q: What are the items that are to be debited in accounting and what are the items that ae to be credited in accounting?
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