In a T account form,

$1$

a$.$ one side is used for assets accounts and the other side is used for liabilities accounts

b$.$ one side is used for recurring amounts and the other side is used for non$-$recurring amounts

c$.$ one side is used for revenue accounts and the other side is used for expenses accounts

d$.$ one side is used to record increases in the account and the other side is used to record decreases