''會計問題''

Double entry bookkeeping is the method of recording the transactions while the T form is only a form showing the debit and credit entries. T-form is thus a method of the double entry bookkeeping.
The basic principle is while there is a debit; there must be a credit, equal in amount/total but opposite in side (direction). This is similar to the 3rd law of Newton Law of Motion in an associated thinking.