Good afternoon, my name is Angie Daniela Diaz, I am an apprentice of the SENA and I am studying

accounting, I am going to talk about T accounts.

The t account can be defined as a graphic representation of an account with its different elements
which are:

-The account code

-name

-The left column that is composed of the actual input

-The right column that is composed by with drawal

This allows us to make accounting records. This is the best way to record the different economic
facts.

The T account of the assets, this will always increase by the debit and decreases by the fact, that
when the assets increase, the cash account, when the bank´s box increases, this will always
increase the figure by the debit column and when it´s paid something will decrease for him to
have, also it is important to know what is the nature of debit balance is to say that when
performing the summation in both columns and to make your perspective subtracts, the debit will
always have the debit balance.

The T account of the liabilities is the opposite of the assets, as well as the equity since the sum of
the liabilities and the net worth gives the total of the assets in the account diminishes by him
actual input that is to say when it is debited it is reduced and it increases by withdrawal as if we
have a debit that increases this generates an increasing in the assets by the debit in the liabilities is
credited in the credit and in the debit the debit, this account is credit balance nature since when
doing the summation of the two columns at the end it gives us the balance withdrawal.