T-accounts are employed in the entire accounting circle especially in the stages of recording and posting. When a transaction is journalised, the debits and the credits are posted to the related T accounts. This process helps make certain that all the accounts contain the right balance. T-accounts also help when preparing trial balances because they bring to light issues that might make debits and credits unequal. Turning to their practical applications, T-accounts make it easier to transfer information from journals to ledgers while providing the best techniques of preparing financial statements. More examples of t accounts