In the General Ledger ("GL"):
A negative balance is a debit balance
Using FGIBDST (Organization Budget Status), the net balance is shown in the “Net Total” row under the “YTD Activity” column. In the figure below, the year-to-date net balance is -71,304.75, a debit balance on the GL.
A positive balance is a credit balance
Using FGITBSR (Trial Balance Summary) or FGITBAL (General Ledger Trial Balance) will show the Current Balance and if the balance is a debit or credit. In the figure below, the fund has a Net Asset credit balance of $93,970.50 ($95,781.30 – $1,810.80).