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The difference between the two sides of an account is known as an account balance.If  the total of debit entries in an account exceed the credit entries, the account has a debit balance.If the credit exceed the debits, the account has credit balance.For Instance,

The balance of Cash account shown below is a debit balance.

Cash Account

The balance of below Capital Account has a Credit balance.


If an account contains only one entry as in the case above, the single amount is the account balance.If an account has all its entries on one side of the account, the total of the entries is the balance of the account.

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