If total debits to the cash account amount to $900 and total credits amount to $600, what is the cash account balance?

To determine the cash account balance, you need to calculate the net balance by subtracting total credits from total debits. In this case, the total debits are $900 and the total credits are $600.

First, perform the subtraction:

$900 (debited) - $600 (credited) = $300.

Since debits are greater than credits, the cash account retains a debit balance. The resulting balance of $300 indicates that the cash account has more debits than credits, which is typical for asset accounts like cash. Therefore, the cash account balance is $300 with a debit classification, making the answer correct.

Understanding this calculation is essential because it reflects how transactions impact asset accounts, providing insight into the financial standing of the business regarding cash available.