In T Accounts, where are debits recorded?

In T Accounts, debits are recorded on the left side. The structure of a T Account resembles the letter "T" where the left side is designated for debits and the right side is for credits. This convention is fundamental in double-entry accounting, helping to ensure that the accounting equation (Assets = Liabilities + Equity) remains balanced. By consistency in this format, one can easily track and visualize how transactions affect various accounts. The clarity that comes from this system allows accountants to maintain accurate financial records and supports the ability to prepare financial statements effectively.