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TRUE/ FALSE . Business debts owed to us by our customers are known as accounts payable The third line of the balance sheet heading contains the name of the business . The term "debit means increase, and the term "credit means decrease All creditors have a claim against the assets of a business. Debtor accounts are listed in the asset section of the balance sheet The Capital account represents the Owner's claim on the assets of his business of the total on the left side of an account is greater than the total on the right side, the account has a debit balance The cash purchase of an asset changes the capital of the business . if a trial balance is in balance, the account balances must be correct. I When cash is received from a debtor the debtor's account is credited When a chegue is issued to decrease the balance owed to a creditor, this money is said to be a payment on account