📚 Learning Guide
T-Accounts and Bank Reserves
easy

What is the primary purpose of a T-Account in accounting?

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Learning Path
Learning Path

Question & Answer
1
Understand Question
2
Review Options
3
Learn Explanation
4
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Choose the Best Answer

A

To track revenue only

B

To illustrate the dual aspect of transactions

C

To calculate tax liabilities

D

To summarize profit and loss statements

Understanding the Answer

Let's break down why this is correct

Answer

A T-Account is a simple tool used in accounting to help keep track of money flowing in and out of an account. It looks like a "T," with the account name at the top, and the left side shows debits (money going in) while the right side shows credits (money going out). This method helps accountants see the balance of the account quickly and understand how transactions affect it. For example, if a business receives $100 from a customer, this amount would be recorded on the left side of the T-Account, while any expenses, like paying $50 for supplies, would go on the right side. By using T-Accounts, accountants can easily track financial changes and ensure that everything adds up correctly.

Detailed Explanation

A T-Account shows how every transaction affects two accounts. Other options are incorrect because Some might think T-Accounts only track money earned; People may confuse T-Accounts with tax calculations.

Key Concepts

T-Account structure
Topic

T-Accounts and Bank Reserves

Difficulty

easy level question

Cognitive Level

understand

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