In which of the following accounts would a bookkeeper generally not expect to find debit balances?

A bookkeeper would generally not expect to find debit balances in revenue accounts because these accounts typically have credit balances. Revenue accounts reflect the income earned by a business from its operations, such as sales or services provided. When revenue is recorded, it increases the credit side of the account, and therefore, any normal operations would not lead to a debit balance in this category.

In contrast, asset accounts, expense accounts, and liability accounts follow different principles. Asset and expense accounts are usually associated with debit balances as assets represent resources owned by the business, while expenses reflect costs incurred for generating revenue. Liability accounts, on the other hand, primarily carry credit balances because they represent obligations or debts owed by the business. Thus, it is reasonable to expect that revenue accounts do not typically have debit balances, which is aligned with standard accounting practices regarding revenue recognition.