Which of the following statements describes a common error in recording journal entries related to debits and credits?

• A. Recording a debit to an expense account when it should be credited.
• B. Debiting an asset account to increase its balance.
• C. Crediting a revenue account to increase its balance.
• D. Debiting a liability account to decrease its balance.

Answer: (A)

Verified step by step guidance

1. Understand the basic rules of debits and credits: Debits increase asset and expense accounts, while credits decrease them. Conversely, credits increase liability, equity, and revenue accounts, while debits decrease them.
2. Analyze the first option: 'Recording a debit to an expense account when it should be credited.' This would be incorrect because expense accounts are typically increased with debits, not credits. If an expense account is credited, it would decrease its balance, which might not align with the intended transaction.
3. Analyze the second option: 'Debiting an asset account to increase its balance.' This is correct because asset accounts are increased with debits. Therefore, this is not an error.
4. Analyze the third option: 'Crediting a revenue account to increase its balance.' This is correct because revenue accounts are increased with credits. Therefore, this is not an error.
5. Analyze the fourth option: 'Debiting a liability account to decrease its balance.' This is correct because liability accounts are decreased with debits. Therefore, this is not an error. The common error described in the problem is the first option, as it violates the normal rules of debits and credits for expense accounts.