Which of the following entries indicates an increase in account balance?

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In accounting, the terms "debit" and "credit" refer to the increases or decreases in different types of accounts based on the accounting equation and the rules of double-entry bookkeeping. A credit entry is used to increase equity, income, and liability accounts. Therefore, when the question specifies an entry that indicates an increase in account balance, a credit entry is the correct answer in contexts related to those types of accounts.

For instance, if a business receives money from a sale, that transaction would typically be recorded as a credit to the revenue account, increasing its balance. This principle applies universally in the context of double-entry bookkeeping, making credit entries significant for tracking increases in account balances related to liabilities and equity as well.

In contrast, a debit entry generally indicates an increase in asset accounts and a decrease in liability or equity accounts, while check entries or withdrawal entries typically represent outflows or payments that reduce the account balance. Therefore, they do not indicate an increase in account balance and would not be applicable in this context.

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