Q.The account which has a debit balance and is shown in the debit column of the trial balance is :

Drawings A/c has a debit balance and appears in the debit column of the trial balance, so the answer is (a).

In the Tamil Nadu HSC Class-11 Accountancy syllabus, the trial balance lists debit balances in the debit column and credit balances in the credit column. The rule of thumb: assets, expenses/losses and drawings carry debit balances; liabilities, capital and incomes/gains carry credit balances.

Evaluating the options:

• (a) Drawings A/c — money/goods withdrawn by the owner; it reduces capital and has a debit balance → debit column. Correct. …