Account Trial Balance

開個bank account出黎...會發現如果account入面有錢o既話,balance brought down (Bal b/d) 會o係debit side...但係而家有透支(overdraft)...就即係調轉你爭銀行錢...balance bought down會o係credit side...抄過trial balance o既時候同樣係credit side...

Bank Overdraft should in the credit side in Trail Balance as it is a liability for the company due to bank, so when you make up the balance sheet, you will put it in the current Liability.

Bank正常係debit balance...放o係debit...
宜家bank overdraft係拎多左$...
所以係credit balance