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What are the accounting heads that appear on the credit side of the T accounts?
Liability.
revenue, gains, and capital (equity) accounts have credit balances in the T account.

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Final answer:

The accounting heads on the credit side of T accounts are revenue, gains, and capital (equity) accounts.


Step-by-step explanation:

The accounting heads that appear on the credit side of the T accounts are revenue, gains, and capital (equity) accounts. These accounts have credit balances, which means they increase on the credit side of a T account.


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