No, Based on the chart of accounts given, that GL (general ledger) account number is a ST (short-term) asset listed in the "other assets" category. It's normal balance is a debit, not a credit. It would be used in an journal entry (as a debit) to offset an accrual of revenue. One such example an accountant might use this GL# is for an accrual of interest (revenue). But then again, I'd rather show such an event as accrued interest (book it in the 1300 class as "other receivables") rather than as "other assets". It's hard to say how that account would normally be used.