Indicate whether a debit or credit decreases the normal balance of each of the following accounts?

(Linking debit or credit with normal balance)
a. Office Supplies
b. Repair Services Revenue
c. Interest Payable
d. Accounts Receivable
e. Salaries Expense
f. Owner Capital
g. Prepaid Insurance
h. Buildings
i. Interest Revenue
j. Owner Withdrawals
k. Unearned Revenue
l. Accounts Payable

I am completely lost on this. I do not understand what I am even being asked to do. Can someone explain this to me on what I am to do, and how I am to do it? I need this explained to me in simpliar terms so that I understand it better, any help would be greatly appreciated!!!

It is confusing, start with a T account. On the top of the T put the name of the account. The left side of the T is always debit the right is always credit. Some accounts increase with debit others increase with credit.

You should also know the general accounting formula Assets = Liabilities + Owners Equity. Now office supplies are an asset. Assets are on the left side of the equation an increase to office supplies would be on the left side of the T account(debit). Your question does not ask how to increase the normal balance but how to decrease it so the answer is a credit would decrease the normal balance.

I hope this helps I doubt the link will. Once you understand this I hate to break the news but some accounts are contra accounts, like depreciation for equipment for example. Equipment, like supplies is also an asset. It is on the left side of the accounting equation but you need an account to keep track of depreciation (wear and tear). Contra accounts are backward.

a. office supplies are considered inventory and inventory is an asset, assets have a normal balance as a debit
b. revenue is an asset, debit
c. payable is a liability, normal balance is a credit
d. a/r is an asset, debit
e. expense is a liability, credit
f. owner capital is equity, I'm not sure, think it is a debit
g. prepaids are an asset, debit
h. buildings, asset, debit
i. int. rev, asset, debit
j. owner withdrawals are a return of capital, I'm not for sure, credit
k. unearned rev, this is when you accepted cash for a product or service without completing the exchange, so you still owe the customer something...meaning liability, credit
l. any payable is a liability, credit.

don't take what I'm saying as for sure, but pretty sure, all you are having to do here is determine where each of these line items belong un the accounting equation which is E = L + A, or something like that, equity = lilability + assets. It isn't that simple either thou, but this is the foundation. Goodluck! hope that helps.