Detail Of T-Accounts
View accounts in a T-account view with Debits on the left and Credits on the right
General Ledger>Analysis>Detail of T-Accounts
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T-account contains detailed elements of the account
The stem of the 'T' is divided into two columns. The name given to the left column is: Debit and the name given to a right column is: Credit.
Each line below the 'T' in a 'T' account is called an 'entry'.
An 'entry' includes either a Debit Amount or a Credit Amount. Often additional columns are also used to log the date of the 'entry' and some details about it.