[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-571910-105":53,"doc-detail-571910-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","powerchurch-debit-or-credit","PowerChurch - Debit or Credit???","","Summit Tax & Accounting, LLC provides a February 2014 PowerChurch guidance piece explaining how to choose debit or credit when recording accounting journal entries. It clarifies that each chart of account line item has a normal debit balance or normal credit balance, summarizes the rules for balance sheet items (assets, liabilities, equity) and income statement items (expenses, income), and walks through a bank service charge example. It concludes with steps to enter, save, and post the transaction in PowerChurch and introduces repeating transactions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/powerchurch-debit-or-credit/571910/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/powerchurch-debit-or-credit/571910.png","ImageObject",442,249,{"name":88,"@type":89},"McGucket","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-20","2026-10-13",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How do you decide whether to use a debit or credit in PowerChurch journal entries?","Question",{"text":108,"@type":109},"Determine whether you are increasing or decreasing the balance in the account line item, then use the account’s normal debit or normal credit balance rule to choose debit or credit accordingly.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the normal balance rules for assets, liabilities, equity, expenses, and income?",{"text":113,"@type":109},"Assets and expenses normally have debit balances (debit adds, credit decreases), while liabilities, equity, and income normally have credit balances (credit adds, debit decreases).",{"name":115,"@type":106,"acceptedAnswer":116},"How do you record the bank service charge example in PowerChurch?",{"text":117,"@type":109},"The example shows decreasing checking (credit checking) and increasing the bank fees expense (debit bank fees expense), then entering it in Accounting-Fund Accounting-Enter Transactions, saving, and posting.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},571910,1792382349,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1236954412713,"https://us-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Summit Tax & Accounting, LLC 3040 N. University Decatur, Illinois 62526 Phone: (217) 877-6766 Fax: (217) 875-4647  \nEmail: [info@sta-cpas.com](info@sta-cpas.com)  \n[Website: www.SummitTaxAccounting.com](Website: www.SummitTaxAccounting.com)  \nFebruary 2014  \nPowerChurch: Debit or Credit???  \nDoes this picture remind you of anyone?? Choosing between debits and credits when making accounting entries can be confusing!  \nDeciding whether to use a debit or credit in an entry is easier when you understand how a debit or credit will affect the account to which you are making the entry.  \nEvery chart of account line item has a normal debit balance or a normal credit balance.  \nSee the chart below:  \n􀂾 Balance Sheet Normal Balances  \n􀁩 Assets – Debit (Debit adds; Credit decreases)  \n􀁩 Liabilities – Credit (Credit adds: Debit decreases)  \n􀁩 Equity – Credit (Credit adds: Debit decreases)  \n􀂾 Income Statement Normal Balances  \n􀁩 Expenses – Debit (Debit adds; Credit decreases)  \n􀁩 Income – Credit (Credit adds; Debit decreases)  \nThe first thing you must determine is:  \nAre you going to make the balance in the line item higher (adding)?  \nOr, are you going to make the balance in the line item lower (decreasing)?  \nOnce you have answered the above question, plug your entry into the chart shown earlier. Let's use the example of making a journal entry for a bank service charge.  \n1. You are decreasing the balance in an asset (your checking account)  \n2. You are increasing the balance in an expense (Bank Fees)  \n􀂾 Balance Sheet – Normal Balances  \n􀁩 Assets – Debit (Debit adds; Credit decreases)  \n􀁩 Liabilities – Credit (Credit adds: Debit decreases)  \n􀁩 Equity – Credit (Credit adds: Debit decreases)  \n􀂾 Income Statement – Normal Balances  􀁩 Expenses – Debit (Debit adds; Credit decreases)  \n􀁩 Income – Credit (Credit adds; Debit decreases)  \nYour journal entry will be:  \nCredit Checking  \nDebit Bank Fees Expense  \nTo make the entry in PowerChurch, go to Accounting-Fund Accounting-Enter Transactions  \nComplete the entry.  \nSave and post.  \nNext month you will learn how to setup and use repeating transactions.  \nIf you need to make the same journal entry often   repeating transactions is a wonderful tool!  \nAs always, if you need any help with your PowerChurch software you are more than welcome to contact us at Summit Tax & Accounting, LLC. No question is too small or too big. We are here to help you!  \n(Fees applied on an hourly basis. Churches are billed at a discounted rate.)","cbCaisfdWnHt65qx","https://ap.wps.com/l/cbCaisfdWnHt65qx","pdf",386022,"English","# Debit or Credit in PowerChurch\n## Normal Debit and Credit Balances\n## Account Entry Example (Bank Service Charge)\n## Entering the Transaction in PowerChurch\n## Repeating Transactions Preview","[{\"question\":\"How do you decide whether to use a debit or credit in PowerChurch journal entries?\",\"answer\":\"Determine whether you are increasing or decreasing the balance in the account line item, then use the account’s normal debit or normal credit balance rule to choose debit or credit accordingly.\"},{\"question\":\"What are the normal balance rules for assets, liabilities, equity, expenses, and income?\",\"answer\":\"Assets and expenses normally have debit balances (debit adds, credit decreases), while liabilities, equity, and income normally have credit balances (credit adds, debit decreases).\"},{\"question\":\"How do you record the bank service charge example in PowerChurch?\",\"answer\":\"The example shows decreasing checking (credit checking) and increasing the bank fees expense (debit bank fees expense), then entering it in Accounting-Fund Accounting-Enter Transactions, saving, and posting.\"}]","PowerChurch - Debit or Credit??? | PDF",1791924385]