In a double-entry accounting system, which of the following accounts has a normal debit balance?

• A. Accounts Receivable
• B. Service Revenue
• C. Accounts Payable
• D. Unearned Revenue

Answer: (A)

Verified step by step guidance

1. Understand the concept of normal balances in a double-entry accounting system: every account type has a normal balance, which is the side (debit or credit) that increases the account.
2. Recall that asset accounts, such as Accounts Receivable, normally have a debit balance because they represent resources owned by the company.
3. Recognize that revenue accounts, like Service Revenue, normally have a credit balance since they represent income earned by the company.
4. Know that liability accounts, such as Accounts Payable and Unearned Revenue, normally have credit balances because they represent obligations or debts owed by the company.
5. Therefore, among the options, the account with a normal debit balance is the asset account, Accounts Receivable.