What does record transaction in T accounts

Are you asking what it means it you are instructed to record your transactions in T accounts? If that is what you are asking, you set up a T account for each account - e.g. one for cash, one for receivables, one for payables, one per expense or sales account, etc. It's called a T account because you draw a capital T on your page, and the debits go on the left side and credits on the right side.