Final answer:
The left side of an account is represented by a debit, and the right side by a credit. The correct answer is option a) debit; credit. The correct option is A.
Step-by-step explanation:
A debit represents the left side of the account, whereas a credit represents the right side of the account. The correct option is a) debit; credit. In accounting, a T-account is a visual aid that represents a ledger account and is used to understand the effects of transactions on accounts.
The T-account is divided into two sides: the left side (or the debit side) and the right side (or the credit side). When recording transactions, debits are entered on the left side and credits are entered on the right side, following the rules of accounting which state that for each transaction, debits must equal credits.