CHAPTER 2: ACCOUNTING FOR TRANSACTIONS
T-account—represents a ledger account; it is used as a tool to understand the effects of one or more transactions. t-account is in the shape of a capital T. Debit (Dr.)—is the left side of an account. Credit (Cr.)—is the right side of an account. When you enter an amount on the left side of an account, you debit the account. ................
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