T I BA C

ASSETS DEBIT BALANCE

LIABILITY CREDIT BALANCE
CAPITAL CREDIT BALANCE
DRAWINGS DEBIT BALANCE
EXPENSES/LOSSES DEBIT BALANCE
INCOME/GAINS CREDIT BALANCE
PURCHASES DEBIT BALANCE
PURCHASES RETURN CREDIT BALANCE
SALES CREDIT BALANCE
SALES RETURN DEBIT BALANCE
INPUT GST DEBIT BALANCE
OUTPUT GST CREDIT BALANCE