A positive number in the credit column means the entry is a credit in the following:

• Entries by Account Report
• Entries by Batch Report
• Totals by Batch Report
• Posting journals

The following reports and inquiries have only one column for activity. Since this column reflects net activity, a positive number is a debit and a negative number is a credit.

• Trial Balance
• Working Trial Balance
• Account Inquiry (first window)
• Budget Report
• Budget Inquiry

Financial Statements print balances as normal (positive) and abnormal (negative).

The following account types print debit balances as normal:

• Current assets
• Noncurrent assets
• Cost
• Expense

The following account types print credit balances as normal:

• Current liabilities
• Noncurrent liabilities
• Equity
• Retained earnings
• Income
• Other income

[BCB:156:Chat 300 CRE US:ECB]