column ledger to review the similarities between the two formats.

A T is drawn. The vertical line divides the account into its left and right sides. The left side of the T$-$account is called the debit side and the right side is called the credit side. The account name is at the top, above the horizontal line.

Cash

Nov. $141,9007,000$ Nov. $2$

Nov. $817,8004,200$ Nov. $15$

Nov. $2229,8004,500$ Nov. $21$

Dec. $2115,4008,900$ Nov. $25$

Dec. $2814,3003,800$ Dec. $1$

$1,700$ Dec. $3$

$4,900$ Dec. $15$

Bal. $84,200$

CashAccount No$.101$

Balance

Date

Item

Post. Ref.

Debit

Credit

Debit

Credit

$2016$

Nov. $1$

correct

J$1$

$41900$

correct

correct

$41900$

correct

correct

Nov. $2$

correct

J$1$

correct

$7000$

correct

$34900$

correct

correct

Nov. $8$

correct

J$1$

$17800$

correct

correct

$52700$

correct

correct

Nov. $15$

correct

J$1$

correct

$4200$

correct

$48500$

correct

correct

Nov. $21$

correct

J$1$

correct

incorrect

incorrect

correct

Nov. $22$

correct

J$1$

incorrect

correct

$73800$

correct

correct

Nov. $25$

correct

J$1$

correct

$8900$

correct

$64900$

correct

correct

Dec. $1$

correct

J$1$

correct

incorrect

incorrect

correct

Dec. $3$

correct

J$1$

correct

$1700$

correct

incorrect

correct

Dec. $15$

correct

J$1$

correct

incorrect

incorrect

correct

Dec. $21$

correct

J$1$

incorrect

correct

incorrect

correct

Dec. $28$

correct

J$1$

incorrect

correct

$84200$

correct