Of the following accounts, which does not have a normal balance as a debit?

The account that does not have a normal balance as a debit is equity. Normal balances refer to the expected balance for specific types of accounts based on the accounting equation and principles.

In accounting, the normal balance for asset accounts and expense accounts is a debit. This means that increases to these accounts are recorded on the debit side, leading to a positive balance. However, equity accounts, which represent the ownership interest in a business, usually have a normal credit balance. This standard reflects the fact that increases in equity—such as owner contributions and retained earnings—are recorded as credits.

Consequently, understanding the normal balance for each type of account is crucial for accurate financial reporting and ensuring that the accounting equation (Assets = Liabilities + Equity) holds true. Thus, equity stands out as the account category where the expected balance deviates from the debit norm.