. d. Cash being collected from the customer after the revenue i +11. A revenue account a is increased with a debit. b. has a normal balance of a credit. c. is decrease with a credit. . d. has a normal balance of a debit. 12. A useful measure of liquidity is the a. current ratio. b. earnings per share. C return on assets ratio. d. debt to assets ratio. 13. A business owned by two or more individuals describes: a. Corporation (b. Partnership c. Proprietorship d. Partownership