A more thorough explanation:

Definition: A T-account is an accounting form that is shaped like the letter T. The account's name is written above the horizontal line, and debits are listed to the left of the vertical line, while credits are listed to the right.

For example, let's say a company has a T-account for their cash account. The account's name "Cash" would be written above the horizontal line. Any money that the company receives would be listed as a credit on the right side of the vertical line, while any money that the company spends would be listed as a debit on the left side of the vertical line.

The T-account is a useful tool for bookkeeping because it allows accountants to easily see the balance of an account and track changes over time. By keeping track of debits and credits in this way, accountants can ensure that their financial records are accurate and up-to-date.