In double-entry bookkeeping, an increase in an expense account is recorded with a:
ACredit Entry
BDebit Entry
CDebit or Credit depending on account size
DNo entry required
Explanation
• Under double-entry rules, asset and expense accounts increase with a Debit (left side) entry and decrease with a Credit entry.
• Liability, equity, and revenue accounts increase with a Credit (right side) entry and decrease with a Debit entry.
• Total Debits must always equal total Credits for every recorded transaction.
Exam Relevance
- Topic: Financial Accounting
- Subtopic: Double-Entry Rules

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