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Question

Which of the following account balance will be shown on debit side of Trial Balance?

A
Outstanding expenses
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B
Cash a/c
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C
Short-term loan
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D
Creditors
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Solution

The correct option is B Cash a/c
Cash account is a real account. Rule for real account is debit what come in and credit what goes out.
Hence cash account is always have the debit balance and this will be shown as debit in trial balance.

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