How do we record creditors,debtors,and expenses in a trial balance on a debit and credit side?

To record creditors, debtors, and expenses in a trial balance on a debit and credit side, you need to follow the basic principles of double-entry bookkeeping. Here's how you would record them:

1. Creditors:
- Credit the accounts payable (creditors) account on the liabilities side of the trial balance.
- Debit the respective expense or asset account that relates to the purchase made on credit.

Example: If you purchase goods on credit from a supplier for $1,000, the entry would be:
- Credit Accounts Payable (creditors) $1,000
- Debit Purchases (expense) $1,000

2. Debtors:
- Debit the accounts receivable (debtors) account on the assets side of the trial balance.
- Credit the respective revenue or income account that relates to the sale made on credit.

Example: If you sell goods on credit to a customer for $500, the entry would be:
- Debit Accounts Receivable (debtors) $500
- Credit Sales (revenue) $500

3. Expenses:
- Debit the respective expense account on the debit side of the trial balance.
- Credit the cash or accounts payable (creditors) account, depending on whether the expense is paid in cash or on credit.

Example: If you pay $200 in rent expense in cash, the entry would be:
- Debit Rent Expense $200
- Credit Cash $200

Note: The trial balance is a summary of all the debit and credit balances from the general ledger accounts. It is used to ensure that the total debits equal the total credits, which indicates that the books are in balance.