Every main account has a normal accounting side, be it debit or credit. If the balance contradicts this norm, it indicates a concern and should be outlined, then investigated. The financial controller can have preferences to get Microsoft Dynamics 365 for Finance and Operations to control a specific main account's balance, in order to prevent any balance issues. For example, bank accounts should always be on the debit side. If it is on the credit side, it indicates an issue. As shown in the following screenshot, Balance control prevents this from happening:
If the balance control is broken during the processing of a transaction, ...