Final answer:
When an account with a previous debit balance posts a current debit entry, the new account balance remains a debit and increases, confirming the statement as true.
Step-by-step explanation:
Regarding the statement, If the previous account balance and the current entry posted to an account are both debits, the new account balance is a debit, this is True. In double-entry bookkeeping, which is a standard accounting practice, every transaction is recorded twice, once as a debit and once as a credit in two separate accounts. The general principle is that if an asset or expense account, which normally carries a debit balance, receives an additional debit, the account balance will increase on the debit side. Conversely, if a liability or equity account, which normally carries a credit balance, receives an additional credit, the account balance will increase on the credit side. Therefore, when an account with a previous debit balance has a new entry that is also a debit, it would increase the debit balance further.