APA FPC-Remote Exam - Topic 5 Question 28 Discussion

Comprehensive and Detailed Explanation:

In accounting, a normal balance refers to the side (debit or credit) that increases the account balance.

Assets (Option A) normally have a debit balance because they represent resources owned by the company (cash, accounts receivable, equipment, etc.).

Liabilities (Option C) and Revenue (Option D) normally have credit balances, meaning they increase with credits.

Capital (Option B) also has a normal credit balance, as it represents owner's equity.

GAAP Accounting Principles -- Normal Account Balances

Payroll.org -- Payroll Accounting Basics