T Acount - Financial Accounting

The video tutorial explains T accounts, which represent ledger accounts used to show transaction effects. It describes the structure of T accounts, where account names are placed at the top, and each account has its own T table. The left side is for debits, and the right side is for credits, which simply mean left and right, not plus or minus. The account balance is the difference between total debits and credits, including the beginning balance. The balance should be placed on the normal side, which will be explained later.

How do you calculate the account balance using a T account?

What is meant by the 'normal side' of an account?