To find the balance of accounts that increase with a debit, bookkeepers will?

To determine the balance of accounts that increase with a debit, bookkeepers will subtract total credits from total debits. This approach is based on the fundamental accounting equation and the nature of how debits and credits operate in a double-entry accounting system.

Accounts that increase with a debit include assets, expenses, and losses. When you want to find the balance of such an account, you essentially want to know how much has been added to it (the debits) after accounting for any reductions (the credits). By subtracting the total credits from the total debits, you arrive at the net balance, which shows the overall increase or decrease in that account.

This method is consistent with accounting practices, where each transaction is recorded with both a debit and a credit, ensuring that the accounting equation remains balanced. Thus, to ascertain the balance in an account that increases with a debit, the subtraction of total credits from total debits is the correct practice.