# T-account

> T-account — The two-column sketch of one account — debits left, credits right.

Source: https://lopifi.com/glossary/t-account
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is t-account?** In accounting, t-account means the two-column sketch of one account — debits left, credits right.

## Words this system refuses for it

- ledger card

- **Category:** Foundations
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** account