Accounts (urgent)

debit balance
all expenses such as purchase, entertainment, salary, commission paid, interest paid, discount allowed, other expenses, cash at bank, cash in hand, assets, ......, etc.
credit balance
all revenues such as sales, commission received, interest received, discount received, other income, bank overdraft, liabilities, capital, ......, etc.
zero balance
all accounts must have balance at debit side or credit side, this is the double entry system. If the account entry inputs wrong, the offset the entry will make zero balance.
Hope can help you.

Debit balance: Accounts Receivable, Cash, Bank, Non-current assets, inventory...
Credit balance: Accounts Payable, Bank OD, Accruals.....
Zero balance: Revenue, expense ..... ( these accounts will transfer the balance to income statement at month end)