The standard form of a journal entry has the

A) debit account entered first and indented.
B) credit account entered first and indented.
C) debit account entered first at the extreme left margin.
D) credit account entered first at the extreme left margin.

Journal Entry

A record in accounting that documents a business transaction, showing the accounts impacted and the amounts debited and credited.

Debit Account

A bookkeeping record that raises the value of an asset or expense, or lowers the value of a liability or equity.

Credit Account

A Credit Account is a type of financial account that records the amounts that are owed by a business to its suppliers or creditors, which are typically settled at a later date.