In a ledger account using a T-account shape, on which side do debits appear?

In a ledger account using a T-account shape, on which side do debits appear?

• A. Left
• B. Right
• C. Top
• D. Bottom

Answer: (A)

Debits appear on the left-hand side of a T-account. In double-entry bookkeeping, every transaction has a debit and a credit, recorded on opposite sides of two accounts. The left side is for debits, while the right side is for credits. This convention helps show how each transaction affects different types of accounts: increases to assets and expenses are recorded as debits on the left, while increases to liabilities, equity, and revenue are recorded as credits on the right. For example, buying office supplies with cash increases assets, so you debit the asset account on the left and credit cash on the right to reflect the outflow of cash.

Debits appear on the left-hand side of a T-account. In double-entry bookkeeping, every transaction has a debit and a credit, recorded on opposite sides of two accounts. The left side is for debits, while the right side is for credits. This convention helps show how each transaction affects different types of accounts: increases to assets and expenses are recorded as debits on the left, while increases to liabilities, equity, and revenue are recorded as credits on the right. For example, buying office supplies with cash increases assets, so you debit the asset account on the left and credit cash on the right to reflect the outflow of cash.