Liabilities, stockholders' equity, and revenues decrease on the debit side and increase on the credit side in accounting.
Liabilities, stockholders' equity, and revenues are decreased on the debit side and increased on the credit side. For example, when a company borrows money (liability), it increases on the credit side, and when it repays the loan, it decreases on the debit side. Similarly, when a company earns revenue, it increases on the credit side and decreases on the debit side when expenses are incurred.
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