USE OF

T- ACCOUNTS
BY: PAVI ANTONI D. VILLACERAN, MBA, JD (c)
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G
PRAYER
 What did we
LET'S REVIEW!!
discuss so far?
JOURNALIZING ENTRIES
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WELL DONE EVERYONE!
LET'S DO IT ONE
MORE TIME
?
LEARNING
OBJECTIVES
• AT THE END OF THE DISCUSSION, STUDENTS
WILL BE ABLE TO
•understand recording transaction
using T-Accounts
•Demonstrate on how to record
using T Accounts
 T-ACCOUNTS
an account is a form of record that summarizes the increases or
decreases of any specific accounting value
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VERY GOOD!
WAS THAT EASY?
ANY QUESTIONS?
 MAKE A TRIAL
BALANCE USING
THESE TRANSACTIONS
 WHAT DID YOU LEARN
IN TODAY'S
DISCUSSION? HOW WILL
THIS AFFECT YOUR
STUDY IN
ACCOUNTING?