The set of accounts that will have a normal debit balance are : Expenses; Dividends; Cash.
An expense is the cost of operations that a company incurs to generate revenue. Hence an expense would have a debit balance.
A dividend is the distribution of corporate profits to eligible shareholders. Dividend payments and amounts are determined by a company's board of directors hence would have a debit balance.
Cash include other currencies as well as undeposited cheques and amounts in a current account hence have a debit balance.
It therefore means that Expenses, Dividends and Cash all have debit balance in line with accounting rule which states that all expenses and cash must be debited.
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