Recording of  Debits and Credits As 

Journal Entries

T-accounts are used by accounting instructors to teach how to do accounting 

transactions. 

They show which side of the ledger debits and credits go on for a particular 

business transaction. But in actuality, accounting transactions are recorded by making 

accounting journal entries. Just like everything else in accounting, there is a particular 

way to make an accounting journal entry when recording debits and credits.

Debits are recorded on the first line, flush with the margin. Credits are recorded on the 

second line and are indented a couple of spaces. It's as simple as that.

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