In what type of accounts do increases result from debits?

Increases in asset accounts result from debits because of the fundamental principles of double-entry accounting, which state that debits and credits must always balance. Assets are resources owned by the business, and when a company acquires an asset, a debit entry is made to reflect this increase. For example, when cash is received, the Cash account, which is an asset account, is debited.

By contrast, liability accounts increase through credit entries, as they represent obligations or debts that the company owes. Revenue accounts also increase with credits since they reflect the income generated from operations. Equity accounts are primarily impacted by both debits and credits, but increases in this category are typically recorded as credits.

Therefore, the only type of account where increases are specifically recorded with debits is asset accounts, confirming the correctness of the chosen answer.