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Username: LuckyMan Rating:  Asked to: Chaoxiang Lee Date Created: 22 Dec 2017 |
| Category | 46 |
| Tag | Financial |
| Question | What is a 'T-Account'? |
|
Hi LuckyMan, A T-account is an informal term for a set of financial records that use double-entry bookkeeping. The term T-account describes the appearance of the bookkeeping entries. If a large letter T were drawn on the page, the account title would appear just above the T, debits would be listed under the top line of the T on the left side and the credits would be listed under the top line of the T on the right side, with the middle line separating the debits from the credits. A T-account is also called a ledger account. |
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