http://www.ivey.uwo.ca/Academic/pre-business/bus257/First%20Term%20Lecture%20Notes/Introduction%20to%20the%20T-Account%20Lecture.pdf

I hope that this helps you out.

I tried to construct a journal entry and T accounts but it wouldn’t work so,

To purchase 500.00 worth of supplies, you would debit supplies for 500.00 and credit cash for 500.00. You would then post the 500.00 cash credit to the cash T account and likewise post the 500.00 debit to the supplies T account.

You would have T accounts for any and all accounts such as revenue, capital, accounts payable etc.

I know you asked for web sites but I thought this might help.

Remember, T accounts are just a simple form of ledger.

Actually, it’s the balance portion of the ledger.

Good Luck