3. MC.02-80 The debit side of an account is the right side of the account can be either side of the account depending on how the accountant set up the system is the left side of the account depends on whether the account is an asset, liability, or stockholders' equity 4. MC.02-86 The balance of an account is determined by A adding all of the debits to all of the credits always subtracting the debits from the credits always subtracting the credits from the debits adding all of the debits, adding all of the credits, and then subtracting the smaller sum from the larger sum 43CA