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Not, it’s not.
It’s not about increasing or decreasing. It’s about movements to the right or left of zero. In other words, you have to look at it in terms of the trial balance to view it correctly.
Here’s the fallacy in the video you reference. Accumulated depreciation is an asset account, and yet a debit to that account decreases the balance.
Is a debit a good thing? If you’re debiting cash, it probably is. If you’re debiting and expense, it might not be. Conversely, a credit isn’t necessarily a bad thing. Yes, a credit to cash is a reduction in the asset, while a credit to sales is a good thing.
You have to move beyond all this to see it from the trial balance perspective, and it starts to make sense.
I know – I’m an accountant.

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