T accounts is a simple way to organize your accounts. Let’s say that you want to record a credit purchase. You will credit the accounts payable and debit your purchases. When you pay part of your debt, you will debit your accounts payable and credit your cash.
So how is this connected to the T accounts? A T account is called like that because it simply look like a big T. On the right part, you record your credit while on your left part you record your debits. Therefore, for the above example, you would record the purchase on the right part of the T account and the repayment on the left part.