Accounts, Debits and Credits - (all 5 basic)

Cash

asset, increase and normal balance is debit side, decrease is credit side

Supplies

asset, increase and normal balance is debit side, decrease is credit side

Accounts Receivable

asset, increase and normal balance is debit side, decrease is credit side

Prepaid Insurance

asset, increase and normal balance is debit side, decrease is credit side

Accounts Payable

liability, increase and normal balance is credit side, decrease is debit side

Capital

owner's equity, increase and normal balance is credit side, decrease is debit side

Drawing

owner's equity, increase and normal balance is debit side, decrease is credit side

Sales

revenue, increase and normal balance is credit side, decrease is debit side

Rent Expense

expense, increase and normal balance is debit side, decrease is credit side

Advertising Expense

expense, increase and normal balance is debit side, decrease is credit side