accountingbyte
New Member
Using t account example makes learning debits and credits easier since the two are separated visually. On the left side of the accounts, the debits are noted and on the right side, the credits are noted. For instance, if cash was received then this is debited in the example of Cash T-account. At the same time, the same amount appears in another T-account, for example, Sales Revenue. This clear representation makes it easier to understand double-entry system, and endeavour to ensure all transaction are recorded and balanced. By using T accounts ,it becomes easier to explain how money moves from one account to another in a transaction.