For each of the following accounts, indicate the effect of a debit or credit on the account and the normal balance. Debit Effect Credit Effect Normal Balance
a. Bonds Payable.
b. Unearned Service Revenue.
c. Depreciation Expense.
d. Common Stock.
e. Buildings.
f. Rent Revenue.

                                                   Debit effect   Credit effect  Normal balance

a.  Bonds payable                         Decrease        Increase           Credit

b.  Unearned service revenue     Decrease         Increase           Credit

c.  Depreciation expense             Increase           Decrease         Debit

d.  Common stock                         Decrease         Increase           Credit

e.  Building                                     Increase           Decrease         Debit

f.   Rent revenue                            Decrease          Increase          Credit

All assets, expenses increase with debits and decreases with credit and have a debit normal balance. All liabilities, revenue accounts and equity accounts (except dividends) have credit.

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