Question

Which account would be most likely to have an account balance that is not normal?

Answer 1

The "normal" status of an account is due to the implicitly of the formula:

assets = liabilities + equity.

1. The allowance for doubtful accounts is a contra account to accounts receivable,
2. Accumulated depreciation is a reduction of fixed assets,
3. And dividends are a reduction of equity

The accounts above are called "contra asset" accounts meaning that: is a negative asset account that offsets the asset account with which it is paired.