An Account Is Said To Have A Debit Balance When

When An Account Have A Debit Balance

An Account is said to have a debit balance when the amount of debits exceeds the amount of credits in a T-Account.

A debit balance is written on the credit side or the right side of t-account as the total of credits is less than the total of debits so to equalize these two totals i.e., debits and credit totals. So, we show the debit balance on the credit side.