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.
For asset and expense accounts, the normal balance is a debit balance. For liability, equity and revenue accounts, the normal balance is a credit balance. Whether the normal balance is a credit or a debit balance is determined by what increases that particular accountâs balance has. As such, in a cash account, any debit will increase the cash account balance, hence its normal balance is a debit one.