Relationship between type, category, balance type, and notation of accounts in NetSuite

Each account type has a normal balance type of debit or credit. NetSuite uses positive notation for debit accounts and negative notation for credit accounts.

Account TypeCategoryBalance TypeNotation
Accounts ReceivableAssetDebit+
BankAssetDebit+
Deferred ExpenseAssetDebit+
Fixed AssetAssetDebit+
Other AssetAssetDebit+
Other Current AssetAssetDebit+
Unbilled ReceivableAssetDebit+
EquityEquityCredit
Cost of Goods SoldExpenseDebit+
ExpenseExpenseDebit+
Other ExpenseExpenseDebit+
IncomeIncomeCredit
Other IncomeIncomeCredit
Accounts PayableLiabilityCredit
Credit CardLiabilityCredit
Deferred RevenueLiabilityCredit
Long Term LiabilityLiabilityCredit
Other Current LiabilityLiabilityCredit

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