TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

T-SHAPED ACCOUNT [1 record]

Record 1 2003-09-18

English

Subject field(s)
  • Financial Accounting
  • National Accounting
  • Business and Administrative Documents
DEF

Account form resembling the letter "T" with the title above the horizontal line. Debits are shown to the left of the vertical lines, credits to the right.

Key term(s)
  • T account

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité nationale
  • Écrits commerciaux et administratifs
DEF

Mode simplifié de présentation d'un compte prenant la forme de la lettre T et comportant l'intitulé du compte au-dessus de la ligne horizontale. On porte les débits du côté gauche de la ligne verticale et les crédits, du côté droit.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad nacional
  • Documentos comerciales y administrativos
DEF

Esquema utilizado normalmente para enseñar contabilidad. Sobre una T grande se coloca el nombre de la cuenta que se trate, Caja, Cuentas a cobrar, etc. A la izquierda de la raya vertical se colocan las anotaciones del debe y a la derecha las del haber.

Key term(s)
  • cuenta T
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