The total of the figures on the left side of a Cash account is $25,800.The total of the figures on the right side is $14,100.The balance of this account
A) is $11,700 and would be recorded on the right side of the account.
B) is $39,900 and would be recorded on the left side of the account.
C) is $39,900 and would be recorded on the right side of the account.
D) is $11,700 and would be recorded on the left side of the account.

Question

Quizplus · Accepted Answer

The balance of the Cash account is calculated by subtracting the total of the figures on the right side from the total of the figures on the left side. 
$25,800 - $14,100 = $11,700 
Since this is a debit balance, it would be recorded on the left side of the account. So, the correct answer is D.

The Total of the Figures on the Left Side of a Cash