t-accounts

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T Accounts

Description:

In accounting, T accounts are graphical representations of ledger accounts that visually display transactions and balances for specific categories. Typically, T accounts have a T shape with debits on the left and credits on the right. They are commonly used to analyze and monitor financial records.

Sample sentences:

After recording the sales transaction, the accountant updated the relevant T accounts to reflect the changes in balances.
By examining the T accounts, the auditors were able to identify discrepancies in the company's financial statements.
When preparing the financial report, make sure to review and reconcile the T accounts to ensure accuracy.

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