[cc091]

What is the increase side and which is the decrease side for wage expenses.

[pready]

Expense accounts have a normal Debit balance, which means that a debit entry will increase the account balance, while a credit entry will decrease the account balance.

Here is a simple way to determine whether an account has a normal debit or credit balance:

D - Debit Balance
E - Expense accounts
A - Assets
D - Dividends

C - Credit Balance
U - Unearned Revenues
R - Revenues
L - Liabilities
S - Shareholder Equitys (owners equity)