State whether the balance of the following accounts should be placed in the debit or the credit column of the

Question 30 of 32

Q. State whether the balance of the following accounts should be placed in the debit or the credit column of the trial balance

a) Sundry debtors b) Sundry creditors c) Cash in hand d) Bank overdraft

Puducherry TnboardTamil Nadu HSC First Year (DGE) Commerce Board 2026Subjective· 2mImportance★★★★★

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Debtors and Cash in hand go to the debit column; Creditors and Bank overdraft go to the credit column.

Rule — In a trial balance: assets and expenses/losses = debit balances; liabilities, capital and incomes/gains = credit balances.

Account	Nature	Trial balance column
(a) Sundry debtors	Asset (amount receivable)	Debit
(b) Sundry creditors	Liability (amount payable)	Credit
(c) Cash in hand	Asset	Debit
(d) Bank overdraft	Liability (amount owed to bank)	Credit

Why …

Q.State whether the balance of the following accounts should be placed in the debit or the credit column of the trial balance