In a T account, the left-hand side is the debit side.

• A. True
• B. False
• C. It depends on the account
• D. Not specified

Answer: (A)

In double-entry bookkeeping, a T account is drawn with debits on the left and credits on the right. The left-hand side is the debit side, which is the standard convention used when recording increases in assets and expenses or decreases in liabilities, equity, and revenue. For example, when you receive cash, you debit the Cash account (left side), reflecting an asset increase. This basic layout is what the statement is testing, so the correct understanding is that the left side is indeed the debit side.