What accounts is correct about T accounts?

T-accounts are a visual representation of individual accounts in the double-entry bookkeeping system, structured in a "T" shape. The left side of the T represents debits, while the right side represents credits. They help track transactions by showing how each entry affects accounts, ensuring that the accounting equation (Assets = Liabilities + Equity) remains balanced. T-accounts are commonly used in accounting education to illustrate the flow of transactions and the impact on financial statements.