# Understand contra accounts

See which detail types create contra accounts and how QixCount assigns their normal balances.

Canonical: https://demo.qixcount.com/help/accounts-and-journals/contra-accounts

Who can do this: Owners, or people with *View chart of accounts* and *Create accounts*

Where: Books, then Chart of accounts

You'll need: Advanced accounting turned on in Features

A contra account has the opposite normal balance from its main account type. QixCount recognizes it from the detail type you choose when creating the account. There is no separate contra checkbox.

The following table describes the defaults QixCount assigns to newly created accounts:

| Account type | Detail type | Normal balance |
| --- | --- | --- |
| Asset | Allowance for Doubtful Accounts | Credit |
| Asset | Accumulated Depreciation | Credit |
| Asset | Accumulated Amortization | Credit |
| Equity | Treasury Stock | Debit |
| Equity | Owner's Draw / Distributions | Debit |
| Revenue | Sales Discounts | Debit |
| Revenue | Sales Returns & Allowances | Debit |

## Create a contra account

Follow [add an account](https://demo.qixcount.com/help/accounts-and-journals/add-an-account), choosing the matching main type and **Detail Type** from the table. Owners can create accounts; other active business users need **Create accounts** permission.

Creating the account sets its normal balance. It does not create amounts or a balancing journal. The chart's account row uses the stored normal balance: a credit increases a credit-normal account's displayed balance, and a debit increases a debit-normal account's displayed balance.

## Check a balance that looks unexpected

If **Normal Balance** or **Current Balance** on the account detail page disagrees with the chart or the defaults above, contact support before recording a correction.

If you changed the type or subtype of an existing account, contact support to review the stored balance settings. The edit form does not offer a normal-balance field.

Next, [review account types](https://demo.qixcount.com/help/accounts-and-journals/account-types-and-normal-balances) or [create a journal entry](https://demo.qixcount.com/help/accounts-and-journals/create-a-journal-entry).