 These entries may occur in asset, liability, equity, expense, or revenue accounts.Recording of a debit amount to one or more accounts and an equal credit amount to one or more accounts results in total debits being equal to total credits when considering all accounts in the general ledger.If the accounting entries are recorded without error, the aggregate balance of all accounts having "Debit" balances will be equal to the aggregate balance of all accounts having "Credit" balances.