T-ACCOUNT
A set of financial records using a double-entry bookkeeping. A traditional accounting method, it refers to the arrangement of the bookkeeping entries. Upon placing a large letter T on the page, the account title is written above the T. Debits will be listed on the left side under the top line of the T. Credits will be written down on the right side under the top line of the T. The middle line separates the debits from credits.
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