Trial Balance — which side does an account go on?
A class on HiBi Star works like this — first you read (in any of 4 teachers' voices), then MCQs, then you build the table yourself. Below is a sample of exactly that, for the NCTB English Version syllabus.
This is a short sample — the real class is longer and interactive (you tap through the teacher, each MCQ is checked one at a time, and you build the trial balance yourself while the server checks every row).
1 · Read — 4 teachers
The same lesson, four teachers, four voices. Tap a tab — whichever suits you.
The whole trial balance rests on two lines. Every account belongs to exactly one of two groups, and that decides its side:
- Assets and Expenses → Debit side
- Income, Liabilities and Owner's Equity → Credit side
Cash, Furniture, Debtors are assets → debit. Salaries, Rent, Purchases are expenses → debit. Capital is owner's equity → credit. Sales and Commission Received are income → credit. Creditors and Loans are liabilities → credit.
Two special ones worth remembering: Drawings reduces capital but is shown on the debit side, and Closing Stock given as an adjustment does not appear in the trial balance at all.
Milon Sir: Today, the trial balance. Scary name, one simple job — line up every balance in a debit column or a credit column.
Milon Sir: One rule does most of it — things you own or spend go on debit, things you owe or earn go on credit.
Nabila: So Cash and Furniture are debit, sir?
Milon Sir: Exactly — you own them, they are assets, debit side. And Salaries? You spent it, so also debit.
Rahul: And Capital, sir? The owner put it in…
Milon Sir: The business owes it back to the owner — that is owner's equity, credit side. Same for Sales, because you earned it.
🎵 Own it or spend it — debit; owe it or earn it — credit.
Picture two pockets on a shopkeeper's apron. The left pocket (Debit) holds everything the shop owns or has spent — cash, furniture, the rent paid. The right pocket (Credit) holds everything the shop owes or has earned — the owner's capital, the loan, the day's sales.
To place any account, you only ask one question: which pocket does it belong to? Cash you have — left. A loan you must repay — right. It is never both.
And two that trip people up: Drawings — money the owner took out — feels like it should sit with capital on the right, but it goes in the left pocket, because it is the opposite of putting money in. Closing Stock given as a note stays out of both pockets until the final accounts.
🪙 Mantra: own or spend → left (Debit); owe or earn → right (Credit).
Sathi Ma'am: Hello! 👋 Let's place a few accounts together — one at a time, no rush.
Sathi Ma'am: Ask one question every time — do we own/spend it, or do we owe/earn it?
❓ Furniture — the shop owns it. Which side? Debit Credit
Sathi Ma'am: Yes — we own it, it is an asset, Debit. Now a tricky one.
❓ Sales — is that debit or credit? Debit Credit
Sathi Ma'am: We earned it, so it is income → Credit. See how the same question answers every account?
In the app, Sathi Ma'am's class opens tap by tap — a teacher walks you through by the hand.
Cheat code — at a glance
2 · MCQ — check yourself
In the app a wrong answer never reveals the correct one — you have to think. Here in the sample, "Show answer" reveals it.
1. Cash is an asset. On which side of the trial balance does it go?
2. Capital (owner’s equity) appears on which side?
3. Salaries is an expense. Which side?
4. Drawings reduces capital. On which side of the trial balance is it shown?
5. Which of these does NOT come into the trial balance (given as an adjustment)?
3 · Build the table — full solution
In the app you build this yourself — pick the account, pick the side, type the amount. Below is one question with its full solution.
- Cash 15,000 · Furniture 12,000 · Purchases 40,000 · Salaries 8,000 · Drawings 5,000
- Capital 50,000 · Sales 25,000 · Creditors 5,000
| Particulars | Debit (Tk) | Credit (Tk) |
|---|---|---|
| Cash (asset) | 15,000 | |
| Furniture (asset) | 12,000 | |
| Purchases (expense) | 40,000 | |
| Salaries (expense) | 8,000 | |
| Drawings (reduces capital) | 5,000 | |
| Capital (owner's equity) | 50,000 | |
| Sales (income) | 25,000 | |
| Creditors (liability) | 5,000 | |
| Total | 80,000 | 80,000 |
Both sides total Tk 80,000 — the trial balance agrees. (Note: an agreeing total proves debits equal credits, not that every entry is correct.)
The first 11 classes are completely free, 2 a day. See for yourself that you can build it.
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