What do we mean by debit and credit balances when balancing the ledger accounts?

At the end of an accounting period, a balance is struck on each account in turn.

This means that all the debits on the account are totalled and so are all the credits.If the TOTAL DEBITS EXCEED THE TOTAL CREDITS, there is said to be a DEBIT BALANCE on the accounts;

If the TOTAL CREDITS EXCEED THE TOTAL DEBITS, then the ledger account has a CREDIT BALANCE.

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