Renaming a directory in MS-DOS is much like renaming a file use the ren or rename command to rename the directory. Because you cannot have a file and directory that have the same name you will not need to worry about mistakenly renaming a file instead of a directory, unless you're using wild characters.
Normal balance is the accounting classification of an account. It is part of double-entry book-keeping technique. An account has either credit (Abbrev. CR) or debit (Abbrev.
In accounting, a debit balance is the ending amount found on the left side of a general ledger account or subsidiary ledger account. A debit balance is normal and expected for the following accounts: Asset accounts such as Cash, Accounts Receivable, Inventory, Prepaid Expenses, Buildings, Equipme...