Ledger Account Format (T-Account)

Blank format

Write the account name centred at the top (e.g. Cash Account). The debit side is on the left and the credit side on the right, each with Date, Particulars and Amount (RM) columns. Balance c/d is entered on the side with the smaller total. The totals of both sides are written on the same line and double-ruled, then Balance b/d is brought down into the next period.

Parts of the format

Account title

The account name is written centred above the T, for example "Cash Account".

Debit side (Dr)

The left side of the account; records values received or the debit effect of a transaction.

Credit side (Cr)

The right side of the account; records values given or the credit effect of a transaction.

Date, Particulars and Amount columns

Each side has Date (when), Particulars (name of the opposite account) and Amount (RM) columns.

Balance c/d and Balance b/d

Balance c/d (period-end balance) is placed on the side with the smaller total to balance the account, and is brought down as Balance b/d at the start of the next period.

Matching totals

The totals of both sides must be equal, written on the same line and double-ruled to close the account.

Filled example

Perabot Suria, owned by Puan Halimah, began September 2025 with a cash balance of RM10,000. During the month it received RM3,000 from cash sales (15 Sep) and RM1,500 from its debtor Mr Rashid (20 Sep). It paid rent of RM800 (5 Sep) and made cash purchases of RM2,000 (10 Sep).

Common layout errors

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