Normal Balance Match (ACCA FA)

Exercise and reference answers

Matching pairs

1. Left

   Asset increase

   Right

   Debit

2. Left

   Liability increase

   Right

   Credit

3. Left

   Expense increase

   Right

   Debit entry

4. Left

   Income increase

   Right

   Credit entry

5. Left

   Capital increase

   Right

   Credit side

Instructions

Match each account to its increase entry.