Financial Statement Designer prints balances as normal (positive) or abnormal (negative).
A balance is normal or abnormal based on the base account type in General Ledger if you are using prefixes (Setup, Prefix/Base, Base accounts) or the Account type if you are not using prefixes (Setup, Accounts).
A debit balance is a normal balance for:
- Current asset
- Noncurrent asset
- Cost
- Expense
A credit balance is normal for:
- Liabilities
- Noncurrent Liabilities
- Equity
- Income
- Other Income