Exempel på debit column

• Therefore, whatever it is must go into the debit column.

• The debit column is then totalled and then the credit column is totalled.

• If an account has a debit balance, the balance amount is copied into column two (the debit column).

• The debit balance values will be listed in the debit column of the trial balance and the credit value balance will be listed in the credit column.

• The error must be located and rectified and the totals of debit column and credit column recalculated to check for agreement before any further processing can take place.