Understanding Accounting Ledger (Debit / Credit) Entries

Financial Statement	Account Type	Normal Balance	To Increase	To Decrease
Balance Sheet	Assets	Debit	Debit	Credit
Balance Sheet	Liabilities	Credit	Credit	Debit
Balance Sheet	Equity	Credit	Credit	Debit
Income Statement	Revenue	Credit	Credit	Debit
Income Statement	Gains	Credit	Credit	Debit
Income Statement	Expenses	Debit	Debit	Credit
Income Statement	Losses	Debit	Debit	Credit