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Use of t-accounts for general ledger accounts

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Why would use a T-account? Why do we use them as a students?

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Solution Summary

Explains how th use of t-accounts to inspect, communicate and correct general ledger accounts helps students and practitioners.

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A "t-account" is a miniature ledger for an individual account, showing only the debit and credit amounts, without all the details such as the description of the transaction, the source of the post, and the date. The t-account provides a quick inspection of the activity ...

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