Accounting Fundamentals Certification (AFC) Practice Test 2026 – The Comprehensive All-in-One Guide to Exam Success!

In accounting, debits and credits function as opposite forces in the double-entry system. When an account is increased with a debit, it typically pertains to certain account categories such as assets and expenses.

Among the choices provided, Supplies Expense is indeed an account that would be increased with a debit. When a company incurs expenses, like purchasing supplies, this results in an increase in the Supplies Expense account, which is categorized as an expense account.

On the other hand, the Owners Capital account is an equity account. It is traditionally increased by credits when the owner invests money or makes contributions. Accounts Payable, a liability account, is also increased by credits when obligations are incurred. Revenue accounts are generally increased by credits when sales are made.

Thus, the correct answer aligns with the principles of how expenses, specifically the Supplies Expense account, are recorded in the accounting system, emphasizing the direct relationship between debits and increases in expense accounts.