A debit is used to record which of the following?

• A. An increase in a revenue account
• B. A decrease in an expense account
• C. An increase in a liability account
• D. An increase in an asset account

Answer: (D)

Verified step by step guidance

1. Understand the concept of debits and credits: In accounting, debits and credits are used to record changes in accounts. A debit entry typically increases asset and expense accounts, while it decreases liability, equity, and revenue accounts.
2. Analyze the options provided: Review each option to determine whether it aligns with the general rules of debits and credits.
3. Option 1: 'An increase in a revenue account' - Revenue accounts are increased by credits, not debits. Therefore, this option is incorrect.
4. Option 2: 'A decrease in an expense account' - Expense accounts are decreased by credits, not debits. This option is also incorrect.
5. Option 3: 'An increase in a liability account' - Liability accounts are increased by credits, not debits. This option is incorrect. The correct answer is 'An increase in an asset account,' as asset accounts are increased by debits.