Debits are always represented on what side of a T-chart?

Debits are always represented on what side of a T-chart?

• A. The right.
• B. The left.
• C. Top side of a T-chart.
• D. Bottom side of a T-chart.

Answer: (B)

In double-entry bookkeeping, every transaction affects two sides of a T-account. Debits are placed on the left side, while credits go on the right. This standard layout helps you see how transactions change balances: for asset and expense accounts, a debit increases the balance and a credit decreases it; for liability, equity, and revenue accounts, a credit increases and a debit decreases. Because of this convention, debits are always represented on the left side of a T-chart.

In double-entry bookkeeping, every transaction affects two sides of a T-account. Debits are placed on the left side, while credits go on the right. This standard layout helps you see how transactions change balances: for asset and expense accounts, a debit increases the balance and a credit decreases it; for liability, equity, and revenue accounts, a credit increases and a debit decreases. Because of this convention, debits are always represented on the left side of a T-chart.