What is the increase recorded as in the balance of an account?

In accounting, the way to record increases in accounts varies based on the type of account being affected. For asset and expense accounts, an increase is recorded as a debit. This means that when an asset (like cash or inventory) increases, it will be shown on the left side of the accounting equation and will increase the overall balance of that account.

On the other hand, for liability and equity accounts, increases are recorded as credits. However, since the question specifically asks about the increase in balance of an account and the answer given focuses on assets or expenses, recording an increase as a debit is appropriate.

Understanding this concept is crucial because it forms the foundation for double-entry bookkeeping, where every transaction affects at least two accounts, maintaining the accounting equation's balance.