after generating economic business, make accounting entries according to the original accounting vouchers, and then summarize them in the T-shaped account according to the entries.

write the account at the top of the T-shaped table, the debit on the left and the loan on the right. Generally speaking, T-shaped account is a simple format of accounting account, and its account table is very similar to Chinese character Ding, so it is called T-shaped account.

when an amount is credited to the T-shaped account, if the amount is credited to the left, it is called debiting the account, and vice versa.