The account format that displays debits credits balances and headings.
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The answer is T-Account.
The account format that displays debits, credits, balances and headings is called a T-Account. This format helps in representing the general ledger account graphically. The account name and number are written on top of the T. The debit entries of the account are written on the left side of the T whereas the credit entries are written on the right side.
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