📚 Learning Guide
T-Accounts and Bank Reserves
hard

In a T-account for a bank, if the total debits equal the total credits and the bank's reserves increase by $500, what effect does this have on the balance sheet equation, assuming no other changes?

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Learning Path
Learning Path

Question & Answer
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3
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Choose the Best Answer

A

Assets increase by $500

B

Liabilities decrease by $500

C

Equity decreases by $500

D

Assets decrease by $500

Understanding the Answer

Let's break down why this is correct

Answer

In a T-account for a bank, debits and credits must always balance, meaning they should equal each other. When the bank's reserves increase by $500, this means the bank has more money available to lend or use. In the balance sheet equation, which is Assets = Liabilities + Equity, the increase in reserves counts as an asset. Therefore, if the reserves increase, the total assets of the bank also increase by $500. Since the debits equal the credits in the T-account, this increase will not affect the overall balance of liabilities and equity; it simply shows that the bank has more assets available.

Detailed Explanation

When reserves go up, it means the bank has more cash. Other options are incorrect because Some might think that increasing reserves means the bank owes less; Equity is the bank's ownership value.

Key Concepts

debits and credits
balance sheet equation
accounting principles
Topic

T-Accounts and Bank Reserves

Difficulty

hard level question

Cognitive Level

understand

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