Which of the following account will invariably have a debit balance?

Correct option is A

Accounts Receivable always carries a debit balance because it represents the amount owed to the business by its customers, which is an asset. Assets are shown on the debit side as per the traditional rules of accounting (Debit what comes in, Credit what goes out). Therefore, the account will normally and invariably show a debit balance unless exceptional adjustments occur.
Accounts Receivable increases when the business sells goods on credit, and this increase is recorded on the debit side, reinforcing its nature as an asset with a permanent debit balance.
Information Booster
· Accounts receivable is part of current assets in the balance sheet.
· It arises due to credit sales.
· It helps in determining the working capital position of the firm.
· It affects the liquidity ratios, especially the Debtors Turnover Ratio.
· Provision for doubtful debts is often made against accounts receivable.
Additional Information
· (b) Accounts Payable: This is a liability account and therefore normally carries a credit balance as it represents amounts owed by the business to suppliers.
· (c) Bank Account: This may have either a debit balance (favourable) or credit balance (overdraft) depending on the transactions.
· (d) Current Account of a Partner: This may show either debit or credit balance, based on drawings, interest, salary, or share of profits.