In a T-Account Ledger, where are debits recorded?

In a T-Account Ledger, debits are recorded on the left side. This method of recording transactions allows for a visual representation of how financial transactions impact accounts. Each T-account is shaped like the letter "T," where the left side is designated for debits and the right side for credits.

By adhering to this structure, accountants can easily track the increases and decreases in various accounts. For instance, when an asset account increases, it is represented as a debit on the left side. This systematic approach helps maintain balance in the accounting equation and ensures proper financial reporting.

In this context, the other choices do not align with the standard accounting practices. The right side is where credits are recorded, while top and bottom do not correspond to any standard placement of debits or credits within a T-account. Understanding this layout is essential for anyone involved in accounting or finance, as it serves as the foundation for more complex financial analysis.