The column titled "normal balance" refers to how the amount will be printed on your design statement.  
  • Dr = means print the account balance as it is in the general ledger.
  • Cr = means print the account balance opposite of how it is in the general ledger.
Here is a chart to help you understand:  
 
Normal BalanceAccount TypeMeaning
DRAssetsNumbers will be positive on report
DRLiabilitiesNumbers will be negative on report
CRFund BalanceNumbers will be positive on report
CRRevenueNumbers will be positive on report
CRExpensesNumbers will be negative on report
 
These codes will affect how figures are added or subtracted for totals in your statement.

Tips:
  • Leave all Calculation/Total rows as DR
  • If having calculation issues or sign issues, work your DR and CR changes slowly from the top down.  This way changes made at the top of a statement will be reflected in the lower calculations and as you fix totals, you will be working with the final +/- state of the elements.