T-accounts means a shape of T of making every account in book keeping manually or in excel. Left side of T will be debit side and right side of T will be the credit side of any account.
T-account shape will be helpful for finding the balance of any account. Every account's left and right side balance is calculated and difference will be either debit or credit balance. T-account is also helpful to complete the double entry system of accounting because all the journal entries are transferred to ledger' T-accounts. Whether it is cash book or sale account, all are T-accounts.
Even final account's like income and expenditure account and balance sheet can also make in T-account shape.
Related : Debits and Credits
T-account shape will be helpful for finding the balance of any account. Every account's left and right side balance is calculated and difference will be either debit or credit balance. T-account is also helpful to complete the double entry system of accounting because all the journal entries are transferred to ledger' T-accounts. Whether it is cash book or sale account, all are T-accounts.
Even final account's like income and expenditure account and balance sheet can also make in T-account shape.
Related : Debits and Credits
